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

Living Organ Donor Assistance Fund

Executive Director / CEO

EIN 844583210
CA · NTEE E12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Ann Miller, Executive Director / CEO ($77,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Ann Miller — reported title “DIRECTOR/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,801 total compensation of comparable organizations → $107,040 $77,000
$12,86110th
$18,55225th
$44,190Median
$64,73575th
$82,52890th
$77,000This org · 82nd
p10$12,861
p25$18,552
p50$44,190
p75$64,735
p90$82,528
$77,000

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 CA 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
Cooper Trooper Foundation TN$156,117 Executive Director $36,000 $43,823 2023
Upland Hills Health Foundation Inc WI$157,040 President/ceo - Uhh $27,818 $32,679 2024
Medical Staff Of Englewood Hospital NJ$152,463 President $30,000 $31,019 2023
Circle Of Hope Inc CA$159,841 Ceo $45,872 $44,556 2024
Legacy Connection AZ$147,848 Director/ceo $35,595 $38,507 2024
Pcc Foundation IL$166,555 Director, Started Oct 2024 $4,456 $4,801 2025
Brunswick Novant Medical Center NC$139,045 Exec Director $14,316 $17,131 2023
Colorado Safety Net Collaborative CO$138,886 Managing Consultant $50,000 $55,523 2023
Frank Hadley And Cornelia Root Ginn OH$175,530 Treasurer $46,913 $55,892 2024
Church Home & Hosp Of The City Of MD$132,854 President/director $68,921 $74,620 2023
Tri-county Memorial Foundation Inc WI$178,267 Ceo-bghs $68,728 $80,738 2024
Noise For Now NM$178,767 Executive Dir. $64,698 $80,586 2023
Lancaster Patient Care Center NH$179,000 System Ceo $18,318 $19,025 2024
Kansas Children's Foundation KS$181,090 Executive Director $88,083 $107,040 2024
Creel Family Philanthropies TX$181,568 Executive Di $8,496 $9,559 2024
Legacy Donor Foundation LA$128,010 Executive Director $70,000 $86,703 2024
Tsf Incorporated DE$183,778 President $44,200 $50,120 2023
Lawndale Christian Supporting IL$194,660 President $17,947 $19,847 2024
District 7 Hospital Emergency Planning IN$197,219 Non-voting Treasurer/fisca $54,158 $64,243 2024
Van Sciver Corporation NJ$200,632 President & Ceo $59,580 $61,604 2023
Mariahs Miracle AZ$110,076 Executive Director $12,500 $13,522 2024
Saint Alphonsus Foundation-baker City OR$108,490 Secretary; Regional Phil Specialist $14,767 $15,881 2023
Stroke Awareness Oregon OR$216,611 Executive Director $44,897 $48,285 2023
Bridge To A Cure Foundation Inc FL$216,743 Executive Director $14,000 $14,794 2024
The Parachute Foundation MN$216,984 President $26,366 $30,171 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted46th

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 (Heidi Ann Miller) 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 28 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,000 is reasonable (approximately the 82nd 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.