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PeerBasis
Compensation Comparability Determination

The Gordon And Mary Cain Pediatric Neurology Research Foundation

Executive Director / CEO

EIN 760246858
TX · NTEE H960
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lance A Lightfoot, Executive Director / CEO ($310,089) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lance A Lightfoot — reported title “FORMER OFFICER / SENIOR VICE PRESIDENT THROUGH 8/6/24”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,897 total compensation of comparable organizations → $724,448 $310,089
$51,42710th
$100,34025th
$146,991Median
$211,05375th
$314,98390th
$310,089This org · 89th
p10$51,427
p25$100,340
p50$146,991
p75$211,053
p90$314,983
$310,089

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
Organization For Autism Research VA$2,323,210 Executive Director, Secretary $138,000 $133,204 2024
Ivi Foundation Inc Dba VA$2,326,424 Ceo $411,388 $397,090 2024
Sbarro Health Research Organization PA$2,310,201 Secretary $48,875 $47,468 2025
Servaregmp CA$2,328,476 Executive Director $182,850 $157,842 2024
Fraxa Research Foundation Inc MA$2,293,199 President $157,079 $141,110 2024
🔒 132 more comparable organizations — included in the purchased report

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 default89th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 137-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.