Executive Director / CEO
This analysis benchmarks the total compensation of Samuel Lee, Executive Director / CEO ($12,500) against every comparable organization that fit the selection criteria — 129 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: Samuel Lee — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.
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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Nontoxic Certified Inc | NY | $421,871 | President & Ceo | $83,334 | $83,799 | 2024 |
| Christ Community Health Coalition | OK | $421,816 | Executive Director | $120,000 | $151,387 | 2023 |
| Get Healthy Utah | UT | $419,302 | Executive Di | $91,292 | $103,977 | 2024 |
| C & S Patient Education Foundation | PA | $426,917 | Executive Director, Secret | $123,466 | $137,016 | 2024 |
| Florida Association For Infant Mental Health Inc | FL | $427,546 | Executive Director | $94,497 | $98,788 | 2024 |
| Safe Havynn Education Center | LA | $416,538 | Program Dire | $118,943 | $145,749 | 2024 |
| Team Survivor Northwest | WA | $412,081 | Executive Director | $78,783 | $80,811 | 2023 |
| Albert Schweitzer Fellowship Houston-galveston | TX | $446,300 | Executive Director | $22,863 | $25,450 | 2024 |
| Massachusetts Sickle Cell Associationinc | MA | $447,815 | Executive Director | $92,500 | $92,500 | 2024 |
| Healthy Island Project Inc | ME | $394,898 | Executive Di | $80,000 | $89,145 | 2024 |
| Peggy Lillis Foundation | NY | $393,876 | Executive Director | $110,000 | $110,613 | 2024 |
| Foundation For Community Impact & Health Equity | SC | $451,935 | Ceo Founder | $76,604 | $88,933 | 2024 |
| Abstinence Coalition | ME | $391,684 | Exective Director | $87,000 | $96,945 | 2024 |
| Women For Healthy Rural Living | ME | $391,371 | Executive Dir. | $37,440 | $41,720 | 2024 |
| Hpv Cancers Alliance | NY | $454,618 | Executive Di | $120,000 | $120,669 | 2024 |
| Athens Area Diaper Bank Inc | GA | $388,623 | Executive Dir. | $26,564 | $29,723 | 2024 |
| Immunize Kansas Coalition Inc | KS | $456,322 | Former Exec Director | $63,075 | $73,875 | 2025 |
| Lets Smile | MN | $457,806 | Executive Director | $74,250 | $81,645 | 2024 |
| Brain Support Network | CA | $458,964 | President/ceo | $103,667 | $99,616 | 2024 |
| New Mexico Chronic Disease | NM | $384,591 | Executive Di | $95,314 | $117,451 | 2023 |
| Lamalama Ka Ulu Inc | HI | $380,831 | President | $4,000 | $4,103 | 2023 |
| River Street Education Inc | VA | $379,457 | Director | $6,644 | $7,349 | 2023 |
| Pender Alliance For Total Health | NC | $378,664 | Executive Director | $80,000 | $94,704 | 2023 |
| Hill Country Mission For Health | TX | $378,290 | Executive Director | $98,010 | $112,324 | 2023 |
| Smiles Of Faith Inc | OK | $377,545 | Executive Di | $50,000 | $61,268 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.
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 MA 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 5th |
| Total compensation (D + F), as reported (no adjustments) | 5th |
| Reportable pay only (column D), adjusted | 9th |
| All sources (D + E + F), adjusted | 5th |
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.
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
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.