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PeerBasis
Compensation Comparability Determination

Championship Hearts Foundation

Executive Director / CEO

EIN 742938750
TX · NTEE H43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Garcia, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,593 total compensation of comparable organizations → $474,618 $55,000
$23,49110th
$36,95325th
$61,442Median
$97,35875th
$141,47090th
$55,000This org · 44th
p10$23,491
p25$36,953
p50$61,442
p75$97,358
p90$141,470
$55,000

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 TX 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
Brain Center Of Green Bay Inc WI$349,668 Executive Director $117,700 $126,513 2023
Tissue Bank Asbestos Research Charitable MD$350,375 Trustee $52,431 $49,003 2024
Pierone Research Institute- A Wfhc FL$347,247 Vice Chair/d $31,220 $28,564 2025
John Paul Ii Medical Research Institute IA$347,088 President $69,392 $78,200 2023
Research Advocacy Network Inc TX$352,090 President $66,000 $67,949 2023
Neurotech Institute Inc OH$352,623 Vp Development $267,482 $283,216 2024
Autism Discovery And Treatment Foundation Inc AZ$344,947 Employee $31,260 $30,054 2024
Connecticut United For Research CT$344,203 President & $302,557 $283,592 2024
Biohouston Inc TX$357,470 Chief Executive Officer $224,653 $224,653 2024
Accreditation For Cardiovascular Excellence Inc VA$339,930 Chief Medical Officer $20,259 $20,132 2023
Sierra Veterans Research And Education Foundation NV$359,581 Executive Director $63,786 $65,805 2023
Federation Of Associations In Behavioral DC$360,706 Exec Dir/ex-officio $200,916 $181,461 2023
Alaska Cardiovascular Research AK$336,332 Executive Director $53,862 $52,999 2023
Doctor Marnie Rose Foundation Inc TX$363,289 Executive Director To 8/23 $47,098 $48,489 2023
Apbd Research Foundation NY$363,824 Exec Director $120,000 $108,401 2024
Aspen Lung Conference CO$334,239 Administrator $40,000 $38,343 2024
Solving Kids' Cancer Inc NY$333,401 Former Exec $157,018 $141,842 2024
Asbestos Disease Awareness Organization Inc CA$332,179 President $120,000 $103,588 2024
The Ryan Anthony Foundation TX$331,591 Exec. Dir./p $48,000 $49,418 2023
Childrens Skin Disease Foundation CA$331,103 Executive Dir. $54,966 $47,448 2024
New England Parkinsons Ride NH$330,154 Executive Director $108,500 $100,154 2024
Team Bright Side Inc IL$368,815 Vice President $27,000 $27,320 2023
Emily Whitehead Foundation PA$369,089 President $12,000 $12,316 2023
North American Specialized MN$329,023 Executive Di $37,404 $36,948 2024
Clinical Research Foundation KY$375,042 Executive Dir. $60,391 $64,862 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted38th

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 (Michelle Garcia) 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 132 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 44th 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.