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PeerBasis
Compensation Comparability Determination

Live-evermore Inc

Executive Director / CEO

EIN 465633232
DC · NTEE E86
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Joyal Mulheron, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,849 total compensation of comparable organizations → $151,334 $60,000
$33,25710th
$43,45025th
$61,958Median
$80,69875th
$110,29890th
$60,000This org · 47th
p10$33,257
p25$43,450
p50$61,958
p75$80,698
p90$110,298
$60,000

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 DC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Rx Compassion IncNY $257,553$107,672 990
With CourageOR $262,558$68,561 990
Sweet Dreams FoundationCA $252,708$49,201 990
Coalition For Usher Syndrome ResearchMA $250,204$76,432 990
Courageous Kidz IncSC $249,512$40,650 990
The Caring Community Foundation IncNC $248,863$114,803 990
South Texas Juvenile DiabetesTX $267,888$29,294 990
Angel FundMN $246,041$20,287 990
Cocktails & Caregivers Foundation IncIN $245,064$1,849 990
You Can Be My Angel FoundationIL $275,904$33,697 990
Therapeutic Riding Of Tri-citiesWA $276,533$59,782 990
Helen Hayes Hospital Foundation IncNY $277,074$62,475 990
State Of Texas Kidney FoundationTX $237,183$75,015 990
Guardians Of Tomorrow IncWI $281,706$36,894 990
Unverferth House IncOH $230,398$72,401 990
Strong Like AkNC $229,278$54,646 990
Equinoterapia Puerto Rico IncPR $227,505$37,225 990
Martha's Vineyard Foundation IncFL $289,248$37,018 990
Pink Ribbon RidersMI $225,101$89,976 990
Team Tony Cancer Foundation IncFL $292,794$61,551 990
The Superhero ProjectOH $222,566$62,131 990
Spreading Sunshine IncTN $220,901$62,155 990
Healing Heart ProjectFL $220,794$49,597 990
West Texas Gifts Of Hope IncTX $294,869$109,797 990
American Pregnancy AssociationTX $296,882$41,037 990

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 DC 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 default47th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted47th

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 (Joyal Mulheron) 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 60 similarly situated organizations (Same NTEE sector (E86), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 47th 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). 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.