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PeerBasis
Compensation Comparability Determination

Mariahs Miracle

Executive Director / CEO

EIN 853162245
AZ · NTEE E12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teri Pierce, Executive Director / CEO ($12,500) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,803 total compensation of comparable organizations → $80,147 $12,500
$12,53510th
$28,67425th
$40,509Median
$52,04675th
$72,79990th
$12,500This org · 12th
p10$12,535
p25$28,674
p50$40,509
p75$52,046
p90$72,799
$12,500

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 AZ 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
Saint Alphonsus Foundation-baker City OR$108,490 Secretary; Regional Phil Specialist $14,767 $14,680 2023
Mothers Hope Foundation PA$100,048 Executive Dir. $7,525 $7,803 2024
Community Health Foundation Of Kay County Inc OK$98,196 Executive Director $37,533 $42,974 2024
The Whole Person Foundation MO$92,427 Ceo/cfo (Thru 04/2024) $27,851 $30,673 2024
Legacy Donor Foundation LA$128,010 Executive Director $70,000 $80,147 2024
Church Home & Hosp Of The City Of MD$132,854 President/director $68,921 $68,978 2023
The Fund To Promote Awareness Of MD$84,837 Executive Director $9,310 $9,318 2023
Colorado Safety Net Collaborative CO$138,886 Managing Consultant $50,000 $51,325 2023
Brunswick Novant Medical Center NC$139,045 Exec Director $14,316 $15,835 2023
Mission Link OH$77,830 President & Ceo $68,310 $75,230 2024
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $52,046 2025
Legacy Connection AZ$147,848 Director/ceo $35,595 $35,595 2024
Medical Staff Of Englewood Hospital NJ$152,463 President $30,000 $28,674 2023
Living Organ Donor Assistance Fund CA$155,462 Director/ceo $77,000 $71,178 2023
Cooper Trooper Foundation TN$156,117 Executive Director $36,000 $40,509 2023
Upland Hills Health Foundation Inc WI$157,040 President/ceo - Uhh $27,818 $30,208 2024
Circle Of Hope Inc CA$159,841 Ceo $45,872 $41,187 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted6th

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 (Teri Pierce) 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 17 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,500 is reasonable (approximately the 12th 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.