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PeerBasis
Compensation Comparability Determination

The Patient Revolution Inc

Executive Director / CEO

EIN 812926823
MN · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Moroney, Executive Director / CEO ($141,440) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$104 total compensation of comparable organizations → $289,301 $141,440
$13,71310th
$40,99925th
$76,724Median
$99,10075th
$131,71090th
$141,440This org · 93rd
p10$13,713
p25$40,999
p50$76,724
p75$99,100
p90$131,710
$141,440

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 MN 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
Seven Star Academy Inc LA$348,540 Executive Director & Founder $85,227 $97,780 2023
Healthy Alliances Matter For All MN$346,830 Executive Director $66,160 $68,114 2023
Formed Families Forward VA$346,633 Executive Di $85,238 $83,291 2024
People Advocating Recovery Inc KY$353,644 President $95,000 $103,293 2024
The Annie Appleseed Project FL$354,438 President $53,000 $49,090 2025
National Nurse Practitioner Residency CT$356,680 Executive Director $188,381 $184,033 2023
Arts And Healing Initiative CA$339,180 Executive Direc $119 $104 2024
Carefirst Carolina Foundation SC$359,527 Foundation D $10,500 $11,413 2023
Healthy Community Coalition ME$359,679 Former President $50,167 $50,839 2024
Scch Fitness Center Inc IN$361,128 Director $51,750 $56,862 2023
Integrated Center For Group Medical MA$334,755 Director $21,578 $19,624 2024
Playmakers Fitness Foundation Inc MI$333,631 Executive Director $118,046 $123,309 2024
Community Access To Coordinated NE$333,588 Executive Di $61,792 $69,247 2023
Confluence Public Health Alliance MT$362,814 Executive Director $93,960 $102,502 2024
Options For Women East MN$363,109 Executive Director $76,498 $78,758 2023
Kentucky Health Departments Assn KY$363,838 Executive Director $82,308 $92,136 2023
Trust Chw TX$331,457 Founder $10,935 $11,070 2024
Montanas Peer Network MT$365,967 Executive Dir. $83,269 $90,839 2024
Yankton Rural Area Health Education SD$367,253 Executive Di $28,370 $31,687 2024
Conectinc NY$371,731 Exec Director $75,000 $68,587 2024
Mile In My Shoes MN$371,876 Executive Director (Through August 2024) $66,166 $66,166 2024
The Fairfield County Medical Association CT$321,696 Executive Director Through 5/1/24 $129,977 $123,334 2024
La Casa De La Salud VA$319,985 Officer $43,000 $42,018 2024
November Project Inc MA$319,483 Executive Dir. $110,000 $102,992 2023
Fountain Project Foundation Inc CA$376,944 Manager $40,200 $35,130 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted89th

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 (Sheila Moroney) 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 124 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $141,440 is reasonable (approximately the 93rd 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.