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PeerBasis
Compensation Comparability Determination

Donate Life Sc

Executive Director / CEO

EIN 571052258
SC · NTEE E65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracy Moore, Executive Director / CEO ($82,954) against every comparable organization that fit the selection criteria — 1177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tracy Moore — reported title “CEO / CFO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,177 organizations qualified on sector, size, and geography 1,177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$96 total compensation of comparable organizations → $3,048,100 $82,954
$12,12810th
$29,16425th
$51,223Median
$76,81375th
$113,50790th
$82,954This org · 79th
p10$12,128
p25$29,164
p50$51,223
p75$76,813
p90$113,507
$82,954

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 SC 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
Aonl Foundation For Nursing Leadership Research And Education DC$292,913 Director $168,180 $141,465 2023
Giving Is A Family Tradition MO$292,945 Executive Di $42,000 $41,417 2024
Alpha Womens Center IA$292,830 Executive Dir. $35,490 $35,247 2025
Team Tony Cancer Foundation Inc FL$292,794 Executive Director $55,846 $50,288 2023
Lifebridge Center For Hope Inc MD$293,002 President $264,896 $237,388 2023
Washington State Medical Association WA$293,204 Ceo $21,551 $17,965 2024
Send Me St Louis MO$292,500 Executive Director $137,471 $135,563 2024
Center Point Ambulance Service Inc IA$292,486 President $12,442 $13,058 2023
Hooves Of Hope Equestrian Center Inc KY$292,364 President $48,001 $48,015 2024
Messengers For Health MT$292,200 Executive Director $88,626 $91,574 2023
Hueman Partnership MN$292,159 Executive Director $103,442 $95,164 2024
America's Choice Community Of Red Oak IA$293,695 Director $31,322 $31,108 2025
Westfields Hospital Foundation Inc MN$293,816 Director & President $64,799 $61,375 2023
Mundo De Ninos Academy CA$293,914 President $16,647 $13,383 2024
The Julie Fund Inc MA$293,973 Executive Di $60,000 $50,200 2024
Family Voices Of Minnesota MN$293,977 Executive Director $70,686 $65,030 2024
Self-healing Research Center CA$294,065 Board Secretary $21,000 $16,448 2025
Disciples Clinic Of Athens Texas TX$294,110 Chief Admin $50,000 $46,567 2024
Cgs Inc WI$294,116 Program Director $67,675 $67,748 2023
Grow Pediatric Therapy Services MO$291,608 Secretary $250 $247 2024
Breath Of Life Maternity Ministries TX$294,253 Executive Director $57,350 $53,413 2024
Holistic Health Community Inc NY$294,421 Executive Director $85,200 $71,681 2024
Lake Sunapee Region Visiting Nurse NH$294,478 President & Ceo $29,182 $25,088 2024
Indianapolis Coalition For Patient IN$291,214 President $198,538 $200,691 2023
In Concert For Cancer WA$294,599 Executive Director $41,580 $34,660 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2023 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 SC 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 default79th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted62nd

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 (Tracy Moore) 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 1177 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,954 is reasonable (approximately the 79th 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.