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PeerBasis
Compensation Comparability Determination

Serving All Vessels Equally

Executive Director / CEO

EIN 050616689
CT · NTEE P20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Nicol Ayers, Executive Director / CEO ($78,499) against every comparable organization that fit the selection criteria — 1030 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicol Ayers — reported title “Program Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,030 organizations qualified on sector, size, and geography 1,030 within the band form the benchmarked peer set.

Distribution of comparable compensation

$285 total compensation of comparable organizations → $227,854 $78,499
$13,19410th
$28,72125th
$52,739Median
$77,14775th
$100,32990th
$78,499This org · 77th
p10$13,194
p25$28,721
p50$52,739
p75$77,147
p90$100,329
$78,499

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 CT 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
Sustainable Liberia Inc GA$284,919 Executive Director $33,734 $36,176 2024
Naturally Occurring Cultural Districts Ny Inc NY$284,922 Member $102,836 $102,036 2023
Ajc Childrens Foundation Inc FL$284,940 Ceo $24,000 $24,757 2023
Shepherds Table A Sc Eleemos Corp SC$285,014 Executive Director $7,731 $8,602 2024
Horses Help Swi Inc IA$285,029 Executive Director $77,865 $90,930 2024
Urban League Of Long Island Inc NY$285,045 President Ceo $99,353 $102,622 2022
Rk Missions MO$284,515 Director $27,700 $31,291 2024
Citychurch Outreach Ministry Mckinney TX$285,475 President $23,931 $25,531 2024
Flagstaff Youth Riders Inc AZ$284,253 Ex Dir Til Nov 2024 $59,583 $61,115 2024
West Valley Water Polo Foundation CA$285,671 Vice President $51,000 $48,356 2023
Rezilientkidz CO$285,691 President $42,730 $44,990 2023
Love In The Name Of Christ Inc Of The Newberg Area OR$286,287 Executive Director $80,250 $79,484 2024
Northshore Families Helping Families Inc LA$286,290 Executive Director $28,542 $34,510 2023
Lifebridge CO$283,303 President $48,300 $50,855 2023
Mission Mid-del Inc OK$282,852 Executive Director $101,480 $122,698 2023
Together We Can NV$286,890 Chief Executive Officer $55,684 $59,530 2024
Fostering Hope Inc SC$282,706 Board Director $46,915 $53,743 2023
New American Resources Center Inc OH$282,630 Executive Director $26,737 $31,095 2023
Leaps Of Love Inc IL$287,106 President $19,541 $21,094 2023
Cityheart Corporation OH$287,198 Exec Directo $61,416 $71,426 2023
Central Works CA$282,412 Board Member, Company Co-director $54,210 $49,925 2024
Village To Village VA$287,606 Executive Di $37,991 $39,123 2024
Voices Of The Forgotten Foundation Inc CA$287,659 President $33,435 $30,792 2024
San Francisco Students Back On Track CA$287,822 Director $96,000 $88,412 2024
Bread Of Life Ministries Of Minnesota MN$287,826 President/treas $14,800 $15,597 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default77th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted74th

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 (Nicol Ayers) 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 1030 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,499 is reasonable (approximately the 77th 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.