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PeerBasis
Compensation Comparability Determination

Spiritworks Foundation

Executive Director / CEO

EIN 202129080
VA · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jan Brown, Executive Director / CEO ($46,978) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $151,169 $46,978
$12,71810th
$24,20725th
$44,922Median
$66,40475th
$84,97790th
$46,978This org · 53rd
p10$12,718
p25$24,207
p50$44,922
p75$66,404
p90$84,977
$46,978

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 VA 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
House Of New Beginnings Inc IN$240,368 Program Director $53,000 $57,886 2024
Miriam House TN$239,287 Executive Director $8,400 $9,415 2023
The Carvel Club Inc IN$238,189 Executive Di $25,813 $29,025 2023
Cortez Addictions Recovery Services Inc CO$237,614 Executive Dir. $3,312 $3,289 2024
Hawc Foundation WV$244,835 Director $2,000 $2,184 2025
Mothers For Awareness And CO$244,986 Chairman & C $35,000 $34,758 2024
Cullman Re-entry Addiction AL$246,332 Director $67,750 $75,805 2024
Western Wellness Foundation Inc ND$233,635 Executive Director $79,095 $92,552 2023
Desire 4 Hope Inc NJ$247,014 Executive Director $25,818 $24,579 2023
East Bay Mens Recovery Center CA$233,558 Executive Director $63,767 $57,028 2024
Turning Point Christian Center Inc CT$248,183 President/director $65,098 $63,215 2024
Grace Of God Recovery House Inc NY$248,554 President $52,486 $47,854 2025
Perfectly Loved Inc AR$249,589 Executive Di $45,066 $51,111 2025
Favor Grand Strand SC$251,550 Director $126,000 $136,139 2024
110 Inc MA$228,430 President $65,000 $60,494 2024
Jackson County Court Service Inc AL$253,351 Exec Director $30,462 $35,091 2023
Unity Acres Inc NY$227,169 Officer $33,945 $31,768 2024
Aasf Valley Central Office CA$254,095 Director $75,841 $67,826 2024
Titus Community Inc TX$255,927 Treasurer & Executive Dire $44,258 $47,206 2023
Summit County Community OH$255,950 Executive Director $74,630 $87,738 2022
Iowa Board Of Certification IA$223,675 Executive Director $80,000 $90,721 2024
Rancho Park Recovery Inc CA$221,558 Ceo & Chair $40,000 $36,829 2023
A Place Of Comfort Inc CA$220,156 Executive Dir. $75,500 $69,515 2023
Broken Chains Inc TX$262,071 Ceo Director & Founder $30,588 $32,625 2023
Hope House Ministry Inc IN$262,824 Executive Di $61,478 $67,146 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default53rd
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted52nd

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 (Jan 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 109 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,978 is reasonable (approximately the 53rd 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.