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PeerBasis
Compensation Comparability Determination

Hebron Food Pantry Inc

Executive Director / CEO

EIN 043521011
MA · NTEE P28
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carissa Phillips, Executive Director / CEO ($41,458) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carissa Phillips — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,033 total compensation of comparable organizations → $159,803 $41,458
$15,90610th
$38,99925th
$58,635Median
$75,82675th
$92,61290th
$41,458This org · 27th
p10$15,906
p25$38,999
p50$58,635
p75$75,826
p90$92,612
$41,458

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 MA 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
Maricopa Community Alliance Against AZ$399,475 Director $52,434 $54,507 2024
Alpine Community Center Inc CA$385,727 Executive Dir. $88,734 $82,820 2024
Regional Engagement Center PA$407,028 President $55,000 $59,285 2024
Coconut Grove Cares Inc FL$381,152 Executive Director $48,788 $49,540 2024
Sinai Family Life Center IL$373,635 Executive Director $60,000 $65,642 2023
Palmyra Community Center NY$421,460 Member $4,830 $4,596 2025
Diaper Train NC$423,201 Exec Directo $52,500 $58,635 2024
Easton Area Neighborhood Centers Inc PA$366,425 Executive Director (7/1/2022-12/31/2022) $88,415 $98,118 2023
East Bluff Community Center Nfp IL$425,103 Exec Director $17,500 $18,596 2024
The Deposit Community Center Inc NY$425,564 New. Executive Director $28,437 $27,775 2024
One Fourteen Dwelling Inc MN$362,881 Executive Di $120,259 $128,442 2024
Children's Institute Of Los Angeles CA$361,903 Secretary $61,573 $59,167 2023
333 Valley Street An CT$356,151 Ceo $17,000 $17,229 2024
Girard Community Committee Inc OH$434,669 Administrative Director $65,850 $75,388 2024
Woodford County Heartline And Heart Hous IL$437,445 Executive Director $54,908 $58,348 2024
Boston Missionary Baptist Community Center Inc MA$352,721 President $7,000 $7,000 2023
Union Mission Of Roanoke Rapids NC$351,772 Executive Director - Part Yea $11,038 $12,692 2023
United Christian Ministries Inc PA$440,856 Secretary/treasurer $14,450 $15,575 2024
Simply The Basics CA$443,088 President $104,638 $95,147 2025
Macedonia Family Resource Center I NC$445,984 Executive Di $85,377 $95,354 2024
Yamhill Carlton Together Cares Inc OR$446,053 Executive Dir. $49,985 $50,174 2024
Kidz Dreamz Klub NC$449,084 Executive Director $17,082 $19,642 2023
Grace Mission Inc NE$453,159 General Dire $74,758 $89,478 2023
Justice House NM$332,846 Office Assistant $12,480 $14,509 2024
O'gorman Garden Inc NY$460,899 Head Of Scho $73,500 $73,910 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default27th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted24th

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 (Carissa Phillips) 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 63 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,458 is reasonable (approximately the 27th 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.