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PeerBasis
Compensation Comparability Determination

Mycobacterium Dx Research Lab Inc

Executive Director / CEO

EIN 884366504
CA · NTEE H80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nan Liu, Executive Director / CEO ($74,517) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nan Liu — 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

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,238 total compensation of comparable organizations → $1,221,347 $74,517
$11,16010th
$21,58525th
$44,601Median
$181,72575th
$273,85490th
$74,517This org · 59th
p10$11,160
p25$21,585
p50$44,601
p75$181,725
p90$273,854
$74,517

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 CA 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
Acreditas Global IL$40,622 President $33,550 $39,326 2023
American Eye Study Club Foundation IL$42,037 Executive Di $6,000 $7,033 2023
The Foundation Of The Children's OR$42,227 Ceo (Starting Nov. '24) $13,277 $13,911 2025
Williams Heart Foundation IL$42,907 President $150,000 $170,779 2024
Urology Research & Education Foundation TX$38,637 Director $22,833 $26,451 2024
Harvard Neurodiscovery Center Inc MA$34,305 President $39,013 $41,798 2023
Tarlov Cyst Disease Foundation TN$48,219 Past Exec Dir $132,000 $160,683 2024
University Health Care Inc WI$33,940 Director $1,009,835 $1,221,347 2024
Radiation And Public Health Projectinc NJ$32,312 Executive Director $48,000 $49,631 2024
Get The Medications Right Institute VA$29,927 Founderboard Member $18,750 $21,585 2023
Acus Foundation CA$52,628 Program Dir. $44,601 $44,601 2024
Kids Get Cancer Too OH$53,203 President $2,640 $3,238 2024
Snyder-robinson Foundation VA$28,210 Director Of Research $162,520 $181,725 2024
Pacific Endodontic Research Foundation CA$28,179 Director $20,983 $20,442 2025
Chan Soon-shiong Nanthealth Foundation CA$56,979 Director Of Govt. Relations $321,442 $321,442 2024
Mind First Foundation MA$58,286 President $232,667 $242,129 2024
The Foundation For Embryonic Competence NJ$60,778 Scientific Director $225,000 $232,645 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted41st

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 (Nan Liu) 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 17 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,517 is reasonable (approximately the 59th 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.