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PeerBasis
Compensation Comparability Determination

Sowhope Org

Executive Director / CEO

EIN 141946849
MI · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Dailey Brown, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 295 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Dailey Brown — reported title “Corp President and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

295 organizations qualified on sector, size, and geography 295 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,625 total compensation of comparable organizations → $356,617 $85,000
$21,56310th
$43,62725th
$59,638Median
$79,15275th
$101,02890th
$85,000This org · 79th
p10$21,563
p25$43,627
p50$59,638
p75$79,152
p90$101,028
$85,000

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 MI 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
Stone-hayes Center For Independent Living IL$480,688 Executive Director $57,636 $53,322 2024
C & L A Support Service Inc FL$481,042 Executive Director $57,700 $49,694 2025
Mission To El Salvador PA$481,233 Executive Di $42,334 $39,727 2024
Common Ground Outdoor Adventures UT$482,486 Executive Director $125,097 $117,379 2025
Touchstone Farm Inc NH$475,750 Executive Director $68,000 $59,087 2024
Asi Capitola Inc MN$475,700 President $65,715 $62,910 2023
The Anika Foundation MN$483,946 Executive Director $67,761 $64,869 2023
Hearts And Hands Faith In Action NY$474,418 Executive Director $85,397 $72,617 2024
Nenana Tortella Council On Aging AK$485,329 Activity Director $123,353 $108,118 2025
Xquisite NV$471,984 Executive Di $88,300 $83,291 2024
Passages Women's Transitional Living Inc SD$487,200 Executive Director $55,104 $57,229 2024
Institute For Affordable Transportation IN$471,165 Executive Director $88,616 $87,941 2024
The Ql Plus Program VA$489,531 Executive Dir./secretary $141,706 $128,756 2024
The Alexander House Apostolate TX$468,758 President And Ceo $88,743 $83,537 2024
Arizona Caregiver Coalition Inc AZ$468,536 Executive Director Until 7/1/24 $35,038 $32,647 2023
Jewish Los Angeles Special Needs CA$490,602 Executive Dir. $76,150 $63,706 2023
Bring On The Spectrum Inc NY$468,382 Ceo $39,192 $33,327 2024
Southeast Community Development CA$466,328 Executive Di $83,589 $69,930 2023
American Association Of Adapted Sports GA$463,772 Executive Dir. $109,894 $103,981 2024
Childsafe Center - Cac VA$463,134 Executive Director $87,071 $79,114 2024
Single Mothers Outreach Inc CA$463,057 Executive Director $94,269 $76,601 2024
Neighborhood Outreach Connection SC$497,448 Executive Director $69,167 $67,904 2024
One Life WA$461,467 Ceo $25,400 $22,032 2023
Ruth's Gleanings SC$459,119 Executive Director $72,456 $71,132 2024
Senior Care Of Orange County Inc NC$457,599 Executive Director $63,657 $61,897 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default79th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted72nd

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 (Mary Dailey Brown) 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 295 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 79th 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.