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PeerBasis
Compensation Comparability Determination

Santa Barbara Dermatology Foundation Inc

Executive Director / CEO

EIN 854385820
KY · NTEE E03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Heffernan Md, Executive Director / CEO ($83,000) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$961 total compensation of comparable organizations → $365,996 $83,000
$7,85810th
$23,96425th
$58,080Median
$109,57675th
$145,60790th
$83,000This org · 61st
p10$7,858
p25$23,964
p50$58,080
p75$109,576
p90$145,607
$83,000

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 KY 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
Pediatric Acute Lung Injury And Sepsis Investigators Network NC$469,556 Executive Director $36,667 $35,264 2024
Fresno-madera Medical Society CA$463,015 Executive Dir. $144,602 $119,654 2023
Open Notebook Inc WI$462,870 President $121,750 $121,845 2023
Academia De Directores Medicos De Puerto Rico PR$486,146 Program Director $55,620 $57,263 2023
Syrian American Medical Society DC$501,862 Executive Director $5,414 $4,422 2024
King County Nurses Association Inc WA$439,942 Executive Director $117,589 $95,465 2025
Clinical And Patient Educators CO$432,034 President $15,158 $13,529 2024
Lancaster County Medical Society NE$430,515 Executive Di $95,115 $95,220 2024
Dallas Methodist Physicians Network TX$517,533 President $62,380 $58,080 2024
Bayside Historical Society NY$423,928 Executive Director $8,316 $6,994 2024
Medical Staff Of West Hills CA$422,601 Cme Prgrm Crdnt $18,000 $14,467 2024
Palomar Medical Center Medical Staff CA$524,489 Chief Of Staff $99,000 $81,919 2023
Direct Primary Care Alliance ME$527,676 Executive Director $71,224 $66,383 2024
Hillsborough County Medical Assn Inc FL$529,329 Executive Director/ceo $140,684 $126,647 2023
Midwinter Conference Of Immunologists UT$405,401 Registrar $25,000 $23,816 2024
The Medical Staff Of St John Hospital MI$386,042 President $42,000 $40,350 2024
Foundation For Physician Advancement MS$375,823 Executive Director $82,500 $88,050 2023
Arkansas Community Health Worker Associa AR$359,300 Executive Dir. $100,947 $105,615 2024
American Association Of Nurse IL$584,540 Ceo $399,967 $365,996 2024
Southeastern Surgical Congress KS$592,328 Executive Director $20,000 $20,111 2024
Mountain Independent Hospital Alliance MT$596,957 Ceo Executive Director $24,120 $24,200 2024
International Medical Interpreters MA$605,966 Operations Manager $62,899 $52,610 2024
Medical Staff Of Hollywood CA$337,111 President $30,000 $24,112 2024
Vermont State Dental Society VT$609,077 Executive Director $172,567 $161,670 2024
Alliance For Natural Health Usa VA$612,808 Deputy Director $162,018 $145,607 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted48th

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 Heffernan Md) 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 31 similarly situated organizations (Same NTEE sector (E03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,000 is reasonable (approximately the 61st 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.