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PeerBasis
Compensation Comparability Determination

Mindbridge

Executive Director / CEO

EIN 813121077
ME · NTEE U50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Ligouri, Executive Director / CEO ($42,788) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,676 total compensation of comparable organizations → $129,352 $42,788
$6,02310th
$20,43625th
$50,421Median
$77,58675th
$102,16490th
$42,788This org · 40th
p10$6,023
p25$20,436
p50$50,421
p75$77,586
p90$102,164
$42,788

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 ME 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
Urban Forest Institute CA$451,563 President $90,200 $77,783 2024
Society For Conservation Biology North America Inc WI$427,116 Director Of Operations And Programs $74,200 $77,388 2024
American Board Of Bioanalysis MO$510,985 Vice Chairman $3,475 $3,676 2024
American Society Of Agricultural MI$397,152 Secretary $67,622 $69,704 2024
Institute Of Contextual Human Health Wellness & Performance MI$521,807 President, Ceo, Board Member $10,194 $10,508 2024
Biomedical Excellence For Safer Transfusion Collaborative CA$354,603 Executive Director $150,000 $129,352 2024
Fungal Diversity Survey Inc CA$328,447 Executive Di $34,200 $30,363 2023
Forever Family Foundation Inc NY$314,593 First Vice President $6,070 $5,639 2023
Santa Rosa Plateau Foundation CA$313,310 Executive Director $57,242 $48,090 2025
Peyton's Project TX$312,255 Executive Director $39,240 $39,200 2024
Pasteur Foundation NY$624,783 Executive Dir. $127,487 $115,046 2024
Florida Wildflower Foundation Inc FL$633,490 Executive Director $88,300 $82,840 2024
International Foundation Of Microbiology IL$654,986 President $6,720 $6,598 2024
Whale Trust HI$663,230 Executive Di $54,775 $50,421 2023
Eagle Hill Institute ME$676,890 President / $63,648 $65,528 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Laura Ligouri) 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 15 similarly situated organizations (Same NTEE sector (U50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,788 is reasonable (approximately the 40th 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.