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PeerBasis
Compensation Comparability Determination

Legacy Of Hope

Executive Director / CEO

EIN 822951677
PA · NTEE G30
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Rowe, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,375 total compensation of comparable organizations → $172,133 $62,500
$20,95210th
$49,14725th
$66,335Median
$85,78275th
$106,37390th
$62,500This org · 41st
p10$20,952
p25$49,147
p50$66,335
p75$85,782
p90$106,373
$62,500

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 PA 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
Cancer Patient Support Program VT$338,908 Exec Director $75,098 $70,724 2024
Michigan Institute Of Urology Men's MI$347,122 Executive Director $75,000 $74,570 2023
Oral Cancer Foundation Hill NM$347,299 President $70,000 $70,444 2024
The National Witness Project Inc NY$352,895 Executive Director $70,000 $60,931 2023
Vessel Of Honour Ministries Inc TN$323,115 Executive Director $50,802 $49,963 2024
The Ferrari Kid TX$364,235 Ceo/executive Director $74,800 $70,008 2024
Columbia Basin Cancer Foundation WA$364,731 Executive Director $72,000 $62,095 2023
Tracys Kids Inc MD$315,682 President, Board Member $60,000 $54,035 2023
Cancer Association Of Mercer County OH$366,243 Director $36,073 $36,804 2023
Testicular Cancer Awareness CO$370,173 Founder & Ce $71,288 $63,958 2024
The Breast Cancer Survivors Network GA$371,865 President & Ceo $1,500 $1,375 2025
Cancer Resource Center Of The Desert CA$308,548 Chief Executive Director $77,258 $64,263 2023
Starlite Shores Family Camp MI$373,764 Executive Di $23,808 $22,992 2024
Children's Neuroblastoma Cancer IL$375,569 President/treasurer $70,000 $64,389 2024
Jessica June Children's Cancer FL$379,688 President/ce $93,467 $82,154 2024
American Lung Cancer Screening NC$381,744 President $8,000 $7,734 2024
Kids & Art Foundation CA$385,033 Ceo $119,529 $96,571 2024
Thriving Pink Inc CA$385,329 Executive Director $59,949 $48,435 2024
Aurora Integrated Oncology Foundation TN$385,373 Chief Executive Officer $170,001 $172,133 2023
Wisconsin Ovarian Cancer Alliance Inc WI$387,377 Executive Dir. $98,620 $96,367 2024
Beth C Wright Cancer Resource ME$289,375 Executive Di $66,000 $61,836 2024
The Nightbirde Foundation OH$286,921 Ceo & Chairman $103,847 $105,951 2023
Ovarcome Non-profit Inc TX$286,812 President & Founder $82,500 $77,215 2024
Cancer Navigators Inc GA$284,637 Foundation D $19,534 $18,377 2024
National Alliance Of State Prostate CA$397,462 President $134,588 $108,738 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2022 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 PA 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 default41st
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted39th

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 (Michael Rowe) 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 59 similarly situated organizations (Same NTEE sector (G30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 41st 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.