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PeerBasis
Compensation Comparability Determination

Libbys Friends

Executive Director / CEO

EIN 844959437
AL · NTEE E12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lane Hagan, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,432 total compensation of comparable organizations → $402,853 $30,000
$15,58310th
$35,39225th
$58,882Median
$89,43075th
$128,15190th
$30,000This org · 24th
p10$15,583
p25$35,392
p50$58,882
p75$89,430
p90$128,151
$30,000

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 AL 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
Women's Cancer Research Foundation CA$431,240 President $185,371 $148,165 2024
Yoakum Community Hospital Foundation TX$441,581 Ex-officio $35,104 $33,464 2023
Montana Consortium For Urban Indian MT$425,000 Executive Director $9,600 $9,862 2023
Ghf Community Fund WA$451,308 President/ceo $49,559 $49,783 2020
Operation Enduring Support Inc TX$404,507 Executive Director $63,500 $58,796 2024
Elevator Constructors Local 5 Charitable PA$400,476 Trustee $96,558 $91,763 2023
Chris Klug Foundation CO$485,000 Executive Director $86,750 $79,271 2023
Dc Firefighters Burn Foundation DC$488,251 President $21,625 $17,565 2024
Pink Warrior Advocates TX$379,157 Director Of Programs $48,000 $45,757 2023
Augustana Care Foundation MN$376,914 President/ceo $108,350 $102,027 2023
Wilkes Medical Center Foundation NC$495,387 Director $31,209 $29,849 2024
Kansas Dental Charitable Foundation KS$376,412 Executive Director $7,099 $7,309 2023
Bio Ventures For Global Health WA$504,858 President & Ceo $486,109 $402,853 2024
Generation U Inc CO$509,009 Chair $66,437 $58,968 2024
Georgia Alzheimer's Foundation Inc GA$510,619 Executive Director $85,000 $79,111 2024
The Transcend Foundation Inc MI$361,083 Secretary $125,875 $123,815 2023
Silver State Hope Fund NV$515,883 Exec Dir & T $76,000 $68,698 2025
South Dakota Health Care Coalition SD$517,007 Executive Di $131,467 $138,269 2023
Heal Trafficking Inc CA$517,213 Ceo $70,000 $57,603 2023
Erie Cancer And Wellness Foundation PA$352,673 Executive Dir. $5,885 $5,432 2024
Margaux's Miracle Foundation Inc FL$339,435 Executive Director $63,312 $55,054 2024
Beacon Hill Foundation MI$330,185 President & Ceo & Trustee $24,270 $23,188 2024
Cdphp Foundation Inc NY$546,723 Former Executive Director $16,683 $14,367 2023
The Chandler Project Inc AR$320,872 President $70,500 $75,519 2023
Saint Alphonsus Medical Center-nampa ID$317,603 Development Officer $15,885 $16,104 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default24th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted8th

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 (Lane Hagan) 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 38 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 24th 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.