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PeerBasis
Compensation Comparability Determination

The Nightbirde Foundation

Executive Director / CEO

EIN 881316725
OH · NTEE G30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mitch Marczewski, Executive Director / CEO ($103,847) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mitch Marczewski — reported title “CEO & Chairman”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,347 total compensation of comparable organizations → $168,715 $103,847
$15,45810th
$36,52025th
$61,973Median
$76,72575th
$95,88390th
$103,847This org · 90th
p10$15,458
p25$36,520
p50$61,973
p75$76,725
p90$95,883
$103,847

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 OH 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
Ovarcome Non-profit Inc TX$286,812 President & Founder $82,500 $75,681 2024
Cancer Navigators Inc GA$284,637 Foundation D $19,534 $18,013 2024
Beth C Wright Cancer Resource ME$289,375 Executive Di $66,000 $60,607 2024
Check For A Lump AZ$279,490 Executive Director $63,059 $57,258 2023
Light Collective Inc OR$278,002 President $85,680 $75,123 2023
The Barry L Joyce Cancer Support Fund Inc NC$277,491 Executive Director $91,023 $88,798 2023
Childrens Oncology Camping Association Intl AL$274,478 Executive Director $50,000 $51,000 2023
Cancer Resource Center Of The Desert CA$308,548 Chief Executive Director $77,258 $62,987 2023
Mesquite Cancer Help Society NV$262,030 Executive Administrator $12,075 $11,100 2024
Asociacion Latina De Asistencia Y IL$260,744 Executive Di $70,000 $64,975 2023
Tracys Kids Inc MD$315,682 President, Board Member $60,000 $52,962 2023
Art Of Life Cancer Foundation Inc CA$252,814 Executive Dir. $91,445 $72,414 2024
Donna Terrell's Yoga Warriors AR$252,513 Director $10,000 $10,308 2024
Vessel Of Honour Ministries Inc TN$323,115 Executive Director $50,802 $48,971 2024
Arizona Oncology Foundation AZ$250,440 Executive Director $85,000 $74,966 2024
Breast Cancer Network Of Western New Yorkinc NY$243,624 Executive Director $35,000 $28,257 2025
Candelighters Childhood Cancer Foundation Of Southern Arizona AZ$237,573 Executive Director $24,000 $21,167 2024
Cancer Patient Support Program VT$338,908 Exec Director $75,098 $69,319 2024
Legacy Of Hope PA$340,430 President $62,500 $61,258 2022
No Stomach For Cancer Inc WI$227,937 Executive Director $54,174 $50,547 2025
Michigan Institute Of Urology Men's MI$347,122 Executive Director $75,000 $73,089 2023
Oral Cancer Foundation Hill NM$347,299 President $70,000 $69,045 2024
Lighthouse For Hope Inc AZ$223,212 Executive Director $64,229 $58,321 2023
The National Witness Project Inc NY$352,895 Executive Director $70,000 $59,721 2023
Madeline Fiadini Lore Foundation NJ$215,532 Executive Director $18,000 $15,174 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Mitch Marczewski) 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 52 similarly situated organizations (Same NTEE sector (G30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,847 is reasonable (approximately the 90th 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.