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PeerBasis
Compensation Comparability Determination

Alchemy Inc

Executive Director / CEO

EIN 061653765
OH · NTEE P30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kwame Scruggs, Executive Director / CEO ($175,832) against every comparable organization that fit the selection criteria — 180 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kwame Scruggs — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $229,348 $175,832
$21,03910th
$44,04425th
$68,087Median
$93,06675th
$113,95190th
$175,832This org · 98th
p10$21,039
p25$44,044
p50$68,087
p75$93,066
p90$113,951
$175,832

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 OH 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
Resources Inspiring Success And TX$399,121 Executive Dir. $12,000 $11,634 2024
Teen Challenge Of South Carolina SC$401,672 Executive Di $92,004 $93,019 2024
Studio Ludo PA$402,086 Exec Director $103,803 $100,320 2024
Daisys House CA$402,839 President $2,000 $1,674 2024
The Shepherd's Crook Ministries Inc OH$397,678 President $191,295 $196,356 2024
Artists Creating Together MI$395,541 Executive Director $101,174 $98,596 2025
Covenant Pathways NM$405,603 Executive Director $41,137 $42,879 2024
Foster Care In The Us Inc IN$393,554 Executive Director $68,477 $69,984 2024
Mid Michigan Big Brothers Big Sisters MI$391,465 Executive Director $64,172 $64,192 2024
Montgomery County Federation Of Fam MD$409,916 Executive Di $65,330 $59,192 2024
Oncology And Kids Inc CA$411,399 President & Ceo $65,000 $56,002 2023
14th & Chestnut Community Center IN$411,838 Executive Dir. $48,631 $51,169 2023
Child Advocacy Center Of Central Ok Inc OK$413,048 Executive Dir. $83,333 $88,929 2024
Murphy Mentoring Group Inc IN$414,285 President $35,001 $35,771 2024
Rick's Place Inc MA$385,376 Exec. Director $76,746 $68,810 2023
Burst Into Books IL$416,668 Executive Director $26,000 $25,504 2023
Children's Institute Of Watts CA$383,797 President $61,573 $53,049 2023
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $74,424 2024
Youth4youthaz AZ$381,548 Executive Dir $154,767 $144,249 2024
Crickets Hope Inc CA$420,098 Executive Dir. $69,858 $58,460 2024
Hbcyouth Foundation Inc GA$420,108 Chief Executive Officer $30,000 $29,234 2024
Alpha House MO$379,702 Executive Director $43,922 $43,922 2025
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $63,759 2023
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $70,160 2024
Forget Me Not Childrens Services CA$422,423 Executive Dir. $101,912 $85,284 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default98th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted96th

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 (Kwame Scruggs) 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 180 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $175,832 is reasonable (approximately the 98th 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.