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PeerBasis
Compensation Comparability Determination

Companions In Courage Foundation

Executive Director / CEO

EIN 161493691
NY · NTEE T20J
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Johnson, Executive Director / CEO ($106,815) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: James Johnson — reported title “SECRETARY/EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$842 total compensation of comparable organizations → $319,742 $106,815
$8,73410th
$21,62325th
$61,101Median
$89,72875th
$124,53290th
$106,815This org · 82nd
p10$8,734
p25$21,623
p50$61,101
p75$89,728
p90$124,532
$106,815

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 NY 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
Emmanuel's Hammer Inc SC$390,510 Executive Director $72,000 $83,124 2024
The Home Builders Charitable Foundation MO$395,137 Executive Vice President $17,096 $20,038 2024
Truong Buu Diep Foundation CA$398,318 Chief Executive Officer $91,000 $84,717 2025
Ohio Credit Union Foundation OH$398,325 President $79,571 $96,021 2023
Hemophilia Foundation Of Md Inc MD$398,532 Executive Director $89,234 $92,323 2024
Hope Springs Water TX$383,507 Executive Di $3,125 $3,459 2024
Wesley Towers Foundation KS$379,472 President/ceo $15,371 $18,920 2023
Esba Inc GA$367,469 Pres $45,600 $52,239 2023
Gavilan College Educational Foundation CA$366,665 Director $22,661 $21,655 2024
Gasol Foundation CA$416,362 Executive Director (Until $87,033 $83,168 2024
Kendrick Ministries Inc MS$417,235 President $108,000 $133,113 2024
Nathan Family Supporting Foundation LA$363,146 Secretary/treasurer $12,957 $15,789 2024
The Maurice C La Grua Center CT$360,619 Executive Di $82,521 $83,417 2025
Friends Of Grace Church School Brooklyn NY$423,755 Director $88,697 $91,317 2023
Robert B Spencer Foundation NM$351,996 Secretary $32,419 $37,592 2025
The United Methodist Retirement NC$350,999 Chief Financial Officer $28,807 $32,940 2024
College Ministries Of Virginia VA$350,231 Executive Campus Minister $53,506 $58,861 2023
Arkansas Methodist Medical Center AR$350,052 Cfo/ceo $18,725 $23,293 2024
The Wanderer Family Foundation NY$350,000 Trustee $69,484 $71,536 2023
Fellows Of The Rsa In The United States PA$340,981 Executive Director $147,269 $162,525 2024
The Tom Ridge Environmental Center PA$336,137 President $70,000 $79,534 2023
Holt Brothers Foundation Inc NC$327,562 Executive Director $80,250 $91,763 2024
The Travelers Foundation CA$324,293 President Director $18,000 $17,709 2023
Equity In The Arts Fund OH$322,812 President $42,714 $50,066 2024
Xavier Foundation Inc AZ$322,787 Treasurer/secretary $125,221 $133,272 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default82nd
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted55th

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 (James Johnson) 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 67 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,815 is reasonable (approximately the 82nd 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.