Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Laughlin Family Foundation For Rare Canc

Executive Director / CEO

EIN 832724286
MD · NTEE H30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Courtney Laughling, Executive Director / CEO ($96,500) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,133 total compensation of comparable organizations → $294,727 $96,500
$23,85410th
$38,21925th
$58,921Median
$99,93575th
$138,65490th
$96,500This org · 74th
p10$23,854
p25$38,219
p50$58,921
p75$99,935
p90$138,654
$96,500

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 MD 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
Maryland Association For Parkinson MD$252,158 Pres/exec Dir $29,777 $28,923 2024
Lizzys Walk Of Faith MO$252,032 President $41,600 $45,777 2024
Conference For The Model AZ$250,244 Executive Dir. $54,644 $54,598 2024
Can Do Houston TX$255,316 Executive Di $59,750 $62,096 2024
Ibrea Foundation NY$255,669 Director/sec $36,000 $33,797 2024
A Glimmer Of Hope Inc PA$256,560 Executive Director $17,800 $18,987 2023
Mcgrorty Foundation NY$257,595 President $8,000 $7,732 2023
National Shingles Foundation NY$247,230 President, D $86,143 $83,261 2023
Erase Ptsd Now IL$243,859 Executive Di $95,000 $99,899 2023
The Mauli Ola Foundation CA$243,078 Executive Dir. $61,101 $56,434 2023
Jastreboff Hearing Disorders Foundation CT$242,804 Founder And Ceo $34,184 $33,299 2024
Neurospring Inc CA$242,650 Bus Mgr/trea $135,221 $121,311 2024
Nbia Disorders Association TX$241,251 President $23,333 $24,250 2024
International Alliance For Phytobiomes WI$265,426 Executive Director $60,602 $67,697 2023
Childrens Airway First Foundation TX$267,498 Director And President $40,000 $42,798 2023
Reed Gastrointestinal Oncology Research AL$236,157 Executive Director $75,000 $86,667 2023
Society Of Metabolic Health TX$235,971 President/board $60,000 $62,356 2024
The Foregut Research Foundation CO$234,701 President $32,692 $33,530 2023
Virginia Cardiac Services Quality Initiative VA$233,175 Executive Director $92,500 $95,531 2023
Sickle Cell Foundation Of Arizona Inc AZ$272,255 President $50,000 $51,434 2023
Neuro-optometric Rehabitation Asc Inc TX$273,821 Executive Director $62,883 $65,352 2024
National Behavioral Consortium Inc FL$230,000 Coexecutive $50,000 $48,801 2024
Aspen Rhoads Research Foundation Inc MD$275,117 Chief Executive Officer $23,700 $23,020 2024
Medical Staff Of Regional Medical Center CA$275,354 President $120,000 $110,835 2023
Staten Island Heart Society Inc NY$227,531 Executive Director $104,673 $101,171 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default74th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted69th

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 (Courtney Laughling) 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 108 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,500 is reasonable (approximately the 74th 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.