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PeerBasis
Compensation Comparability Determination

Independent Peer Socialization

Executive Director / CEO

EIN 201188205
CA · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Spelman, Executive Director / CEO ($104,400) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathryn Spelman — reported title “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

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$360 total compensation of comparable organizations → $253,128 $104,400
$16,16610th
$40,80025th
$69,749Median
$90,57675th
$110,17990th
$104,400This org · 87th
p10$16,166
p25$40,800
p50$69,749
p75$90,576
p90$110,179
$104,400

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 CA 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
Fresh Start Of San Angelo TX$392,337 Executive Director $62,400 $72,286 2024
Parc Endowment Fund FL$393,338 Trustee/parc President & Ceo $12,085 $13,148 2024
The Arc Of Buncombe County Inc NC$393,789 Executive Director $67,570 $80,854 2024
Legacy Farms VA$396,346 Executive Director $60,000 $67,090 2024
Disabilitysa Dba Fiesta Especial TX$396,835 Ceo & Exec Dir $81,654 $94,591 2024
Kids Mobility Network Inc CO$398,036 President $120,000 $133,254 2024
Jeffrey Foundation CA$386,665 Pres./board $101,500 $98,884 2025
Horsepower Therapeutic Riding IL$399,093 President $67,771 $77,159 2024
Grand Prairie Job Center AR$399,485 Executive Director $66,295 $84,074 2025
Elderly Behavioral Wellness Services Inc CA$403,884 President & Ceo $12,000 $12,000 2024
Respite Care Of Charleston SC$405,701 Executive Director $92,916 $112,257 2024
Central California Adaptive Sports CA$407,265 President & Ceo $41,880 $40,800 2025
Statewide Independent Living Council AZ$409,235 Chief Executive Of Strategy & Innovation $37,596 $41,872 2024
Down Syndrome Partnership Of North Texas TX$414,776 Exec Dir $84,846 $98,289 2024
Horses Of Hope Missouri Inc MO$415,120 Executive Director $2,466 $3,025 2024
Cmrs Whitefield Inc NH$369,195 President & Ceo $32,010 $34,229 2024
Hope North Carolina Inc NC$417,537 Executive Di $74,592 $86,956 2025
Revision Project Inc CA$367,301 Director $74,375 $76,572 2023
Therapy Solutions Children's Services PA$418,205 President $41,043 $46,178 2025
Working Wonders CA$418,412 President $49,819 $51,291 2023
Albert Gallatin Human Service PA$366,620 Executive Di $22,313 $25,105 2025
Shenandoah County Search Incorporated VA$419,767 Director $57,802 $62,967 2025
Sacred Ground OH$420,314 Executive Director/ceo $74,044 $93,503 2023
North Carolina Down Syndrome NC$420,752 Executive Di $10,031 $12,357 2023
Deaf Child Hope International NE$364,253 President $65,100 $83,482 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default87th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted80th

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 (Kathryn Spelman) 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 117 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,400 is reasonable (approximately the 87th 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.