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PeerBasis
Compensation Comparability Determination

Life's Worc Foundation Inc

Executive Director / CEO

EIN 871136007
NY · NTEE G19
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Billia, Executive Director / CEO ($16,390) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Billia — reported title “CAO/CEO (EFF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$806 total compensation of comparable organizations → $359,145 $16,390
$14,39910th
$31,55325th
$60,196Median
$82,35575th
$103,10090th
$16,390This org · 11th
p10$14,399
p25$31,553
p50$60,196
p75$82,355
p90$103,100
$16,390

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 NY 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
Ourbrainbank Inc NY$257,798 Interm Executive Director $88,464 $88,464 2023
Abilities Workshop Inc FL$257,827 Director $40,000 $40,391 2024
Illinois Lyme Association IL$258,064 Exec Director $67,092 $70,900 2024
American Chronic Pain Association KS$256,999 Ceo $63,333 $75,718 2023
Spectrum Health Care MO$258,493 Executive Director $15,396 $17,528 2024
Lifesight SD$259,141 Executive Director $98,182 $116,473 2024
Resilient Sisterhood Project Inc MA$259,170 Executive Director $124,243 $120,009 2024
Donor Outreach For Veterans Corp NJ$255,798 Executive Director $63,334 $60,783 2024
Reaction Resources Inc FL$259,710 Ceo $47,649 $48,115 2024
Autism After 21 Inc FL$254,859 Director $40,000 $40,391 2024
Montana Empowerment Center Inc MT$260,607 Executive Director $52,582 $62,725 2023
5-eleven Hoops CA$260,670 Executive Director $25,600 $23,762 2024
Asociacion Latina De Asistencia Y IL$260,744 Executive Di $70,000 $76,158 2023
National Association For Down Syndrome IL$260,977 Excecutive Director $80,008 $84,549 2024
Diabetes Solution Of Oklahoma OK$254,161 Executive Dir. $52,048 $63,424 2023
Asociacion Puertorriquena De Diabetes Inc PR$254,138 Executive Director $42,000 $40,795 2024
Xlh Network Inc NY$261,780 Executive Director $64,080 $62,242 2024
Hope Lives The Lydia Dody Breast CO$261,871 Executive Di $71,880 $74,087 2024
Sister2sister NJ$261,907 President $28,810 $28,466 2023
The Color Of Autism Foundation MI$262,020 Chief Executive Officer $85,300 $97,434 2023
Mesquite Cancer Help Society NV$262,030 Executive Administrator $12,075 $13,011 2024
Niekro Aneurysm And Avm Foundation TX$252,971 Executive Director $90,385 $97,185 2024
Art Of Life Cancer Foundation Inc CA$252,814 Executive Dir. $91,445 $84,877 2024
Pacific Northwest Gastroenterology Society WA$252,579 Executive Director $36,000 $35,669 2023
Donna Terrell's Yoga Warriors AR$252,513 Director $10,000 $12,082 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default11th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 Billia) 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 323 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,390 is reasonable (approximately the 11th 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.