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PeerBasis
Compensation Comparability Determination

Cco Oregon

Executive Director / CEO

EIN 462004054
OR · NTEE E01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Shepherd, Executive Director / CEO ($122,784) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Samantha Shepherd — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,447 total compensation of comparable organizations → $180,468 $122,784
$22,12810th
$42,33325th
$71,601Median
$96,89975th
$135,58490th
$122,784This org · 84th
p10$22,128
p25$42,333
p50$71,601
p75$96,899
p90$135,584
$122,784

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 OR 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
Physicians For Patient Protection Inc NY$205,703 Executive Director Since 3/2024 $49,675 $48,336 2024
Nevada Future Of Nursing (Fon) NV$200,400 Chair $80,200 $86,566 2024
East Texas Alzheimer's Alliance TX$198,795 Executive Di $54,000 $58,167 2024
Alliance For Artificial Intelligence MD$215,592 Executive Director $131,762 $132,649 2024
Nh Oral Health Coalition NH$194,558 Executive Dir. $79,425 $78,972 2024
Vermont End Of Life Choices Inc VT$216,671 Executive Director $4,103 $4,447 2024
Louisiana Alliance For Patient Safety - LA$221,550 Executive Director $24,209 $29,553 2023
Samaritan Healthcare Foundation WA$228,549 Executive Director $72,137 $71,601 2023
Day Eagle Hope Project MT$231,163 Executive Director $33,960 $39,419 2024
Licensed Adult Residential Care Association Inc CA$236,069 Executive Director $77,300 $70,023 2025
Texans For Vaccine Freedom TX$247,344 President $40,800 $45,246 2023
Americans For Homeopathy Choice DC$252,868 Ceo $10,800 $10,205 2024
Pro-choice North Carolina NC$253,845 Executive Di $87,115 $96,928 2024
Health Access Fund MD$152,912 Director And President $96,221 $96,869 2024
Global Alliance For Surgical Obstetric DC$263,263 Executive Director $125,696 $118,776 2024
Waiha Warriors OH$266,763 President $73,333 $86,108 2023
Kyle J Taylor Foundation CA$279,884 Director Of Operations $27,004 $25,109 2024
Canopy Global Foundation Inc FL$303,465 Ceo $178,400 $180,468 2024
Behavioral Health Alliance Of Montana MT$305,950 Executive Director $126,921 $147,324 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default84th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted74th

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 (Samantha Shepherd) 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 19 similarly situated organizations (Same NTEE sector (E01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,784 is reasonable (approximately the 84th 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.