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PeerBasis
Compensation Comparability Determination

Acupuncture Healing Arts Inc

Executive Director / CEO

EIN 882488737
PA · NTEE E70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Margaret Sheehan, Executive Director / CEO ($63,200) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Margaret Sheehan — reported title “FOUNDER/DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$686 total compensation of comparable organizations → $278,431 $63,200
$13,50210th
$29,65425th
$62,027Median
$90,10575th
$120,47490th
$63,200This org · 51st
p10$13,502
p25$29,654
p50$62,027
p75$90,105
p90$120,474
$63,200

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 PA 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
Project Brotherhood A Black Mens Mens Clinic IL$215,700 Executive Director $94,250 $90,250 2024
Association For Size Diversity & Health AZ$215,746 Vision & Strategy Leader $45,159 $43,551 2023
Learn To Live LA$215,809 Executive Director $34,750 $37,270 2024
The Connecticut Association Of School CT$215,330 Executive Director $95,000 $86,757 2024
Project Life NC$216,392 Executive Dir. $86,544 $89,671 2023
Mi Promotor De Salud Inc TX$216,723 Secretary To 11/12/24 $52,300 $50,957 2024
Gogebic Range Health Foundation MI$214,383 Executive Di $8,245 $8,289 2024
Death With Dignity Political Fund OR$218,061 Managing Director $17,338 $15,683 2024
Marketing Research Association Institute Inc VT$218,193 Executie Director $100,000 $98,036 2024
Zing Life Services Inc NC$212,560 Executive Director $38,948 $38,187 2025
Environment And Human Health Inc CT$211,641 Director, President $121,127 $110,618 2024
Musician Treatment Foundation Of Austin Texas Inc TX$220,586 Executive Director Vp $92,000 $92,284 2023
Harmony Health Foundation CA$220,833 Director $20,833 $18,039 2023
Salud Mas Bienstar Inc KS$210,275 Co-exec Dire $43,898 $46,192 2024
Carmella Rose Health Foundation OH$210,164 Executive Di $42,539 $45,180 2023
Strategy Media Inc CA$209,571 President $119,754 $100,719 2024
Betty A Dodson Foundation Inc NJ$208,091 President $71,938 $62,559 2024
Alaska Center For Fasd AK$224,295 Executive Director $107,308 $99,925 2024
Nashville General Hospital Foundation TN$206,437 Executive Director $68,613 $70,247 2024
Lopa Foundation LA$203,618 Ceo $11,147 $11,955 2024
Asian Resource Center OH$201,990 Executive Di $38,346 $39,559 2024
New Directions Of Decatur County Inc IN$229,917 Executive Dir. $55,000 $58,162 2023
Illinois Rural Health Association IL$200,232 Executive Director $63,350 $59,097 2025
Lmhf Strive To Thrive Program Inc NY$230,991 Director, Strive To Thrive $79,600 $70,059 2024
Washington Global Health Alliance WA$231,428 President And Ceo $150,755 $135,346 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default51st
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted42nd

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 (Margaret Sheehan) 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 98 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,200 is reasonable (approximately the 51st 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.