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PeerBasis
Compensation Comparability Determination

Second Wind Foundation

Executive Director / CEO

EIN 020451558
VT · NTEE P20
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Sheila Young, Executive Director / CEO ($83,397) against every comparable organization that fit the selection criteria — 1062 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sheila Young — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,062 organizations qualified on sector, size, and geography 1,062 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $324,923 $83,397
$18,54810th
$37,27925th
$61,186Median
$85,31975th
$111,02590th
$83,397This org · 73rd
p10$18,548
p25$37,279
p50$61,186
p75$85,319
p90$111,025
$83,397

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 VT 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
Conlee Ministries TN$448,599 President $13,900 $14,516 2024
Community Sharehouse OK$448,614 Treasurer $6,000 $6,564 2024
Center For Disability Law And Policy PA$449,401 Director $95,500 $94,618 2024
Women In Ranching Inc MT$449,536 Executive Di $80,400 $86,105 2024
Seeds Of Love CA$449,576 President $36,159 $31,937 2023
Better Wiser Stronger Inc MI$447,400 Executive Director $28,800 $30,406 2023
Reach Out Foundation Of Bucks Cty PA$447,283 Executive Director $82,038 $81,281 2024
Spokane Fatherhood Initiative WA$449,994 Vice President $19,900 $17,245 2025
Living With Communities MI$450,129 President $6,127 $6,469 2023
Belknap House NH$450,466 Executive Director $46,154 $42,341 2024
Recovery Cafe Santa Cruz CA$450,603 Exec Dir/pre $17,920 $15,827 2023
Polonians Organized To Minister To Our Community Inc NY$450,831 Board President $30,907 $27,747 2024
Agape Of North Alabama Inc AL$446,333 Exec Director $106,330 $114,128 2024
Ben Lim Ministries CA$450,871 President & Pastor $37,300 $32,945 2023
Respite Care Atlanta Inc GA$446,063 Exec. Director $92,125 $94,748 2023
Raindrop Foundation San Antonio TX$451,138 Executive Ma $71,388 $73,043 2023
Affecting Community Transformation OH$446,012 Executive Director $65,382 $68,801 2024
Synaptiv Inc CO$445,939 President $134,195 $127,843 2024
Ht Ministries OH$445,860 Executive Director $53,875 $56,692 2024
Indiana Breast Cancer Awareness Trust IN$451,354 Executive Director $55,596 $59,970 2023
Unsheltered International AL$451,392 President & Ceo $26,455 $29,233 2023
Warfighter Made CA$451,431 Executive Dir. $62,100 $54,849 2023
Konscious Youth Develpment & Servic NJ$445,515 President $81,667 $72,443 2024
Dress For Success Atlanta Inc GA$445,502 Executive Director $148,120 $152,337 2023
Rainbow Kitchen Community Services PA$445,146 Executive Director $129,727 $132,326 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default73rd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted69th

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 (Sheila Young) 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 13, 2026, comparing compensation against 1062 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,397 is reasonable (approximately the 73rd 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 13, 2026.