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PeerBasis
Compensation Comparability Determination

Community Improvement Associates

Executive Director / CEO

EIN 043637515
NH · NTEE F30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allen Penrod, Executive Director / CEO ($33,500) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Allen Penrod — reported title “EMPLOYEE REPRESENTATIVE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,572 total compensation of comparable organizations → $188,860 $33,500
$11,71310th
$34,48425th
$52,650Median
$74,79275th
$105,58490th
$33,500This org · 25th
p10$11,713
p25$34,484
p50$52,650
p75$74,792
p90$105,584
$33,500

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 NH 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
Teton Valley Mental Health ID$233,570 Executive Di $72,659 $83,709 2024
The Samaritan Counseling Center Of GA$238,356 Executive Di $90,025 $98,031 2024
Mental Health Programs Inc V MA$240,219 President $12,032 $11,408 2025
Azimuth Counseling And Therapeutic Services Inc VT$230,623 Executive Director $12,500 $13,275 2025
Dreavita Counseling Coaching And Consulting Inc DE$245,854 Founder $157,570 $167,091 2024
Christian Counseling Connection Inc CT$224,871 Exec. Dir. (Ret 6/24) $6,668 $6,771 2024
Crested Butte State Of Mind CO$247,597 Executive Director $63,135 $67,500 2023
Bella Terra Stables PA$223,353 President/executive Director $33,007 $35,648 2024
Merakey Youth Services PA$249,352 President/ceo $55,952 $62,213 2023
Our Daily Gnome Creative Arts Center Of Chesapeake VA$249,365 President $2,714 $2,922 2023
Strong Partners In Health OR$250,000 Managing Director $22,888 $23,699 2023
Rise Canyon Ranch CA$220,642 Board Member $61,021 $55,594 2025
The Speedy Foundation Inc ID$250,333 Executive Director $77,000 $88,710 2024
Blue Mountain Health Cooperative WA$219,923 Executive Dir. $71,160 $68,998 2024
Nami Lowcountry SC$219,077 Executive Di $62,000 $72,118 2023
Vibrant Lives Of Montana MT$219,037 Therapist $44,522 $53,510 2023
Champions For Children's Mental Health DE$255,744 Executive Director $100,121 $109,306 2023
Pennsylvania Association Of Psychiatric PA$214,452 Executive Director $74,542 $80,505 2024
Pals For Healing OH$256,948 Executive Di $38,500 $44,162 2024
Crossroads Inc OK$257,621 Executive Dir. $65,000 $77,514 2024
Healing Arts Project Inc TN$257,976 Executive Director $48,780 $55,530 2024
Animal Companion Counseling OH$210,989 Co-executive Director $44,007 $50,479 2024
Tina Huseth Counseling TX$260,979 President $47,100 $51,025 2024
Logos Healing Institute CO$209,780 President And Director Of Ops $50,817 $52,771 2024
Recovery-hub Inc NJ$261,461 President & Ceo $90,000 $89,595 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default25th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted22nd

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 (Allen Penrod) 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 65 similarly situated organizations (Same NTEE sector (F30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,500 is reasonable (approximately the 25th 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.