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PeerBasis
Compensation Comparability Determination

Empower Sports Corporation

Executive Director / CEO

EIN 204449014
OH · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Heines, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tom Heines — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $217,026 $78,000
$18,19810th
$37,07725th
$60,564Median
$82,57975th
$100,44190th
$78,000This org · 72nd
p10$18,198
p25$37,077
p50$60,564
p75$82,579
p90$100,441
$78,000

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 OH 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
Worthy Of Love CA$369,020 President $83,000 $65,727 2024
Arigatou International-new York Inc NY$368,331 Director Of Secretaria $100,000 $82,868 2024
West End Center Inc GA$367,807 Executive Director $30,788 $29,228 2023
Morven Park Inc VA$369,909 Secretary $13,871 $12,282 2024
Pop-up Birthday Foundation TX$367,410 Exec Director $65,000 $61,389 2023
Childrens Book Project CA$370,560 Board Member $21,245 $17,321 2023
Shout Inc CO$366,563 Utah Executive Director $110,000 $96,729 2024
International Association For Child Aid CA$365,647 President $65,000 $51,472 2024
Children's Learning Center Of MO$365,464 Executive Di $58,333 $56,659 2024
Virgin Valley Family Services Inc NV$363,388 President $34,320 $31,548 2024
Campaign For Children And Families CA$374,666 Secretary $80,643 $63,860 2024
Court Appointed Special Advocates Of Paulding County Inc GA$362,544 Executive Director $61,000 $56,248 2024
Magnolia Counseling CA$375,501 President $123,850 $98,075 2024
Stronger Than My Father TN$361,773 President $67,300 $66,791 2023
Children's Focus Foundation DC$360,604 President $89,500 $74,153 2023
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $66,390 2024
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $60,333 2023
Citykids Foundation Inc NY$357,952 President $10,800 $8,950 2024
Alpha House MO$379,702 Executive Director $43,922 $41,562 2025
Youth4youthaz AZ$381,548 Executive Dir $154,767 $136,499 2024
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $70,425 2024
Children's Institute Of Watts CA$383,797 President $61,573 $50,199 2023
Rick's Place Inc MA$385,376 Exec. Director $76,746 $65,114 2023
Joshua Community Connectors Inc KY$351,555 Executive Director $96,800 $98,190 2023
Carters Crew AR$350,867 President $674 $715 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default72nd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted70th

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 (Tom Heines) 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 178 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 72nd 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.