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PeerBasis
Compensation Comparability Determination

Heart Disease Research Institute

Executive Director / CEO

EIN 510555174
AZ · NTEE G12
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Mackay, Executive Director / CEO ($26,175) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Mackay — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,032 total compensation of comparable organizations → $172,610 $26,175
$11,94710th
$20,37225th
$44,689Median
$63,15375th
$92,72790th
$26,175This org · 34th
p10$11,947
p25$20,372
p50$44,689
p75$63,153
p90$92,727
$26,175

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 AZ 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
Central Coast Autism Spectrum CA$82,229 Executive Director $24,200 $21,728 2024
Mercy Outreach Ministries Inc OH$81,579 Executive Director $16,318 $18,502 2023
Songs & Smiles TX$81,482 Executive Director $46,800 $47,423 2025
Bakes For Breast Cancer Inc MA$85,248 President $6,000 $5,606 2024
Spina Bifida Association Of Arizona AZ$86,223 Executive Director $47,846 $47,846 2024
The Myasthenia Gravis Association PA$79,181 Ed/ Director $44,992 $48,031 2023
Melanoma Education Foundation Inc MA$88,728 President $14,000 $13,081 2024
Hope For Tomorrow Community HI$76,896 Cfo $16,739 $16,043 2023
Global Cancer Institute Inc NJ$75,946 Executive Director $151,891 $145,176 2023
Trisomy 18 Support Inc MI$90,139 Executive Director $50,160 $52,446 2025
Connecticut Coalition For Organ And CT$90,661 Executive Director $70,000 $68,245 2024
Cleveland-rutherford Kidney Association NC$91,389 Controller $59,500 $63,926 2024
Austens Autistic Adventures TX$91,730 Director $18,725 $19,476 2024
Cirs Project CO$73,000 President $10,000 $9,970 2024
Friends Of Trtf TX$72,116 Chairman And Ceo $19,586 $20,372 2024
Vlr Foundation MN$71,744 Ceo Vision L $11,352 $11,663 2024
St Louis Society For The Blind MO$71,200 President An $156,732 $172,610 2024
Survive A Stroke Foundation WA$70,472 Director $6,580 $6,126 2024
Alcanzando Inc FL$95,659 Chief Exec O $45,750 $44,689 2024
Spina Bifida Assocation Of FL$97,737 Executive Di $37,921 $36,087 2025
Mattie J T Stepanek Foundation Inc MD$98,461 President $26,000 $26,022 2023
Kidneys Quest Foundation Inc CA$61,198 President $20,488 $18,939 2023
Massachusetts Health Information MA$105,006 Administrative Director/cl $66,928 $62,536 2024
Livlyme Foundation CO$105,282 Director $48,000 $51,292 2022
Institute For Basic And MN$60,120 Executive Director $90,000 $95,200 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted25th

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 (Michael Mackay) 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 53 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,175 is reasonable (approximately the 34th 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.