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PeerBasis
Compensation Comparability Determination

Project Athena Foundation

Executive Director / CEO

EIN 871497738
AZ · NTEE P99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeri-ellen Miuccio, Executive Director / CEO ($26,500) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeri-ellen Miuccio — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $558,238 $26,500
$14,02410th
$29,36225th
$55,112Median
$74,17375th
$92,27190th
$26,500This org · 23rd
p10$14,024
p25$29,362
p50$55,112
p75$74,173
p90$92,271
$26,500

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
Improving Healthcare Culture MA$266,237 President $60,000 $56,063 2023
A Loving Choice Adoption Associates NJ$266,226 Executive Dir. $39,000 $35,168 2024
Federation Of Families Of Florida Inc FL$265,746 Executive Director $64,250 $62,760 2023
Edgehill Neighborhood Partnership TN$271,179 Executive Dir. $93,280 $101,953 2023
Crisis Consulting International CA$271,599 President $30,000 $26,936 2023
Thoroughfare Representative Services Incorporated MN$271,711 Executive Director $110,481 $113,512 2023
Dor-tran Inc WI$263,459 Executive Director $58,995 $62,226 2024
Wiley Kennedy Foundation SC$274,637 Executive Director $28,975 $31,431 2023
Mountain View Christian Counseling SC$274,984 Director $78,750 $85,425 2023
Aging Together Corporation VA$275,643 Executive Dir. $90,932 $86,389 2025
Loveone OR$276,616 Executive Director $21,287 $20,555 2023
Nuestra Alianza De Willits CA$277,613 Exec. Director $11,274 $10,123 2023
Iredell Community Outreach NC$257,648 Executive Director $35,378 $36,919 2024
Beyond Limits Inc MN$256,533 Executive Di $70,000 $68,057 2025
Virginias One Church One Child Inc VA$255,837 Executive Director $35,379 $33,611 2025
Pohaku Pelemaka HI$280,366 Executive Di $84,728 $76,614 2024
Moving Waters TX$280,705 Exec Directo $42,969 $43,411 2024
The Ohio Legislative Black Caucus Foundation OH$281,386 President And Ceo $94,700 $101,302 2024
Junebug Mother And Child Inc VT$253,845 Excutive Director $59,085 $60,063 2024
Birth Companions Community Center CA$281,781 Director $21,600 $18,837 2024
Kukulu Kumuhana O Anahola HI$252,145 Executive Dir. $69,022 $62,412 2024
Soteni Inc OH$283,526 Operations Manager $44,769 $46,656 2025
Share Community CA$251,687 President $95,596 $83,370 2024
Senior Charity Care Foundation UT$284,718 Executive Di $22,965 $23,738 2024
Next Steps The Colony TX$249,284 Case Manager $75,371 $78,395 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted20th

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 (Jeri-ellen Miuccio) 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 167 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,500 is reasonable (approximately the 23rd 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.