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PeerBasis
Compensation Comparability Determination

Good Samaritan Institute For Research And Education

Executive Director / CEO

EIN 954077161
CA · NTEE G43Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of James West, Executive Director / CEO ($38,737) against every comparable organization that fit the selection criteria — 370 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James West — reported title “SYSTEM PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

370 organizations qualified on sector, size, and geography 370 within the band form the benchmarked peer set.

Distribution of comparable compensation

$217 total compensation of comparable organizations → $859,940 $38,737
$26,14610th
$52,50225th
$85,262Median
$115,24075th
$141,80390th
$38,737This org · 17th
p10$26,146
p25$52,502
p50$85,262
p75$115,240
p90$141,803
$38,737

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
Autistic Self-reliance Support Network OH$435,416 Cofounder And Co-executive Director $82,152 $100,766 2024
National Pain Advocacy Center CO$435,642 Executive Director $176,815 $196,345 2024
Next Step Kansas City Inc KS$436,300 Executive Director $59,855 $77,097 2023
Pink Hands Of Hope PA$433,918 Executive Di $50,738 $60,327 2023
Ashland County Cancer OH$433,810 Executive Di $63,499 $80,188 2023
National Education Alliance For NJ$433,633 Executive Director $144,250 $153,557 2023
Association For The Visually Impaired NY$437,032 Ceo/ed $41,132 $43,043 2024
Wyoming Breast Cancer Initiative WY$432,506 Executive Di $71,205 $90,908 2023
New York State Rheumatology Society Inc NY$431,860 President $6,500 $6,802 2024
Sickle Cell Disease Association Of America PA$431,379 Executive Director $80,000 $92,390 2024
My Time Inc NY$439,914 Executive Directors $99,595 $104,223 2024
Nplex OR$440,776 Exec Dir $108,915 $120,593 2023
Down Syndrome Association Of South TX$441,715 Executive Director $85,229 $98,732 2024
Richmond County Cancer Care Treasure Shop NC$428,648 President $106,483 $131,181 2023
Me Squared Cancer Foundation TX$442,014 Executive Director - Start Date 7/16/2024 $32,813 $38,012 2024
Team Telomere Inc ID$428,474 Executive Director $125,000 $153,993 2024
Autism Society Of Texas TX$442,890 Executive Director $81,600 $97,320 2023
Ateam Ministries AL$442,994 President And Director $65,800 $82,323 2024
Fabry Support & Information Group MO$443,701 Executive Director $80,600 $101,783 2023
Ellie's Army Inc FL$426,319 Assistant Director $61,077 $66,447 2024
Legal Information Network For Cancer VA$424,157 Executive Director $87,599 $100,844 2023
Beautiful Gate Outreach Center Inc DE$423,891 Program Director $66,083 $77,147 2023
Center For Medicine In The Public NY$447,500 President $232,552 $243,358 2024
Corporacion El Punto En La Montana PR$422,445 Velez $46,080 $46,080 2024
Southwest Kids Cancer Foundation Inc AZ$448,189 Executive Director $37,231 $41,466 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 default17th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (James West) 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 370 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,737 is reasonable (approximately the 17th 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.