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PeerBasis
Compensation Comparability Determination

Cognitive Connection Corporation

Executive Director / CEO

EIN 460953772
NC · NTEE P20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi Miller, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heidi Miller — reported title “SECRETARYTREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,719 total compensation of comparable organizations → $119,682 $1,500
$18,36410th
$25,69625th
$43,263Median
$60,35475th
$74,19990th
$1,500This org · 0th
p10$18,364
p25$25,696
p50$43,263
p75$60,354
p90$74,199
$1,500

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Kearahs Place Inc NC$245,985 Executive Director $22,783 $23,456 2023
A Touch Of The Father's Love Inc NC$265,256 Executive Di $21,724 $21,724 2024
Community Organizing For Racial Equity NC$269,721 Executive Dir. $71,667 $73,784 2023
Stable Resources NC$219,890 Director $119,682 $119,682 2024
The Hundred Movement Inc NC$215,394 Executive Dir. $32,415 $32,415 2024
Made4me NC$214,691 Former Executive Director $33,000 $33,000 2024
The Still Place Inc NC$203,343 Executive Di $32,750 $33,717 2023
Alamance Citizens For A Drug Free NC$201,440 Secretary Ex $53,080 $53,080 2024
Casa Azul De Wilson NC$296,270 Herrera-picasso $52,000 $53,536 2023
Hope Abounds Inc NC$297,741 Vice President $60,000 $60,000 2024
Project Outpour NC$198,088 Executive Director $44,234 $44,234 2024
Strong Life Ministries NC$304,867 Presdent/director $17,800 $18,326 2023
Christ Cares 4 U Ministries Inc NC$313,388 President $60,000 $60,000 2024
One Place NC$319,653 President $10,797 $11,116 2023
Piedmont Environmental Alliance Inc NC$320,119 Exeutive Director $62,500 $62,500 2024
Young Women's Transitional Home Of Moore County NC$175,847 Vice President $4,584 $4,719 2023
Donate Life North Carolina NC$324,314 Executive Dir. $92,829 $92,829 2024
Gaston Residential Development Inc NC$329,537 President $19,201 $18,706 2025
Family Promise Of Moore County NC$349,773 Executive Director $62,072 $60,472 2025
Southern Alamance Family Empowerment Inc NC$350,382 Executive Director $72,115 $74,245 2023
Alongside Families NC$359,076 Executive Director $31,675 $32,611 2023
Dream Team Foundation Inc NC$369,829 Executive Director $42,292 $42,292 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted0th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Heidi Miller) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 22 similarly situated organizations (Same NTEE sector (P20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 0th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.