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PeerBasis
Compensation Comparability Determination

Peruvian Hearts

Executive Director / CEO

EIN 200769896
CO · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Dodson, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Dodson — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,725 total compensation of comparable organizations → $119,723 $65,000
$28,94510th
$33,51525th
$56,735Median
$87,38675th
$94,53790th
$65,000This org · 56th
p10$28,945
p25$33,515
p50$56,735
p75$87,386
p90$94,537
$65,000

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 CO 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
Crested Butte Development Team CO$327,642 Director $34,000 $34,000 2023
Hope House Northern Colorado CO$311,172 Executive Director $45,231 $43,933 2024
Convivir Colorado CO$349,346 Ceo & Founder $92,459 $89,806 2024
Connections 4 Kids CO$284,091 Executive Director $91,629 $86,706 2025
Clear Creek Rock House CO$281,000 Executive Director $62,911 $62,911 2023
Youth Empowerment Agency CO$378,219 Director $50,290 $48,847 2024
Youth Documentary Academy CO$381,734 Executive Director $102,200 $99,268 2024
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $87,827 2025
Colorado Young Leaders CO$234,792 Executive Di $33,008 $32,061 2024
5110 Youth Ranch CO$423,405 Ranch Director $30,000 $29,139 2024
Andy Zanca Youth Empowerment Program CO$225,892 Executive Dir. $52,052 $50,559 2024
Radical Arts Academy Of Denver CO$220,241 Co-executive Director $19,278 $18,725 2024
Centennial Youth Baseball-softball CO$437,174 League Manager $71,000 $71,000 2023
Whole Human Project CO$451,844 Executive Dir $123,259 $119,723 2024
The Rock Center CO$457,880 Executive Dir. $89,816 $87,239 2024
Cherry Creek Youth Sports CO$470,553 President $28,750 $28,750 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted56th

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 (Daniel Dodson) 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 16 similarly situated organizations (Same NTEE sector (O50) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 56th 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.