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PeerBasis
Compensation Comparability Determination

Soul's Harbor Inc

Executive Director / CEO

EIN 010358152
ME · NTEE A32Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Libby, Executive Director / CEO ($63,700) against every comparable organization that fit the selection criteria — 975 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

975 organizations qualified on sector, size, and geography 975 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $286,162 $63,700
$5,53010th
$15,77425th
$32,348Median
$52,15475th
$68,17790th
$63,700This org · 86th
p10$5,530
p25$15,774
p50$32,348
p75$52,154
p90$68,177
$63,700

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Design SacramentoCA $140,644$21,472 990
The William E Swigart Jr Automobile MuseumPA $140,026$9,815 990
Dorland Mountain Arts ColonyCA $139,902$15,968 990
Scottsboro-jackson Heritage CenterAL $141,493$21,789 990
The Chicago Club Preservation FoundationIL $141,514$29,316 990
Sun Valley Opera CompanyID $139,781$64,450 990
Beacon Performing Arts Center LtdNY $139,715$26,800 990
Opera CulturaCA $141,727$44,842 990
Natl Washington-rochambeau Rev Rt AMD $139,631$30,624 990
Third Coast International Audio FestivalIL $141,853$74,837 990
Ensemble SignalNY $139,458$33,932 990
Film Festival AllianceDC $141,976$48,721 990
Michigan Fiber Festival IncMI $142,147$18,326 990
Xyayx The Movement IncNY $139,000$11,460 990
Heritage Museum Of Montgomery CountyTX $142,402$20,924 990
Great River Taoist Center IncVA $142,450$34,713 990
The Ballard House Project IncAL $142,515$19,994 990
Sanford-springvale Historical SocietyME $142,583$28,423 990
Tucson Pops OrchestraAZ $138,790$1,424 990
Susan Kathleen Black Foundation IncTX $142,600$30,168 990
Twilight Theatre IncKS $138,595$29,532 990
12 Dunemere IncNY $138,477$15,929 990
Medical Physics Publishing CorporationWI $138,456$59,558 990
Thin Air Community RadioWA $142,997$60,958 990
Krewe Of Seaman IncLA $143,094$80,825 990

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 ME 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted83rd

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 (Richard Libby) 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 975 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,700 is reasonable (approximately the 86th 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). 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.