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PeerBasis
Compensation Comparability Determination

Marion County Child Advocacy Center

Executive Director / CEO

EIN 204471304
WV · NTEE I72
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Baker, Executive Director / CEO ($56,971) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,544 total compensation of comparable organizations → $159,067 $56,971
$46,07610th
$54,87825th
$65,097Median
$74,87175th
$88,14990th
$56,971This org · 30th
p10$46,076
p25$54,878
p50$65,097
p75$74,871
p90$88,149
$56,971

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 WV 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
Kidsafe Collaborative Inc VT$379,951 Executive Director $79,700 $70,109 2025
Molokai Child Abuse Prevention Path HI$379,872 Executive Di $85,629 $68,774 2024
Building Hope Today Inc ID$386,410 Executive Dir. $98,917 $94,397 2024
Healthy Kids A Family Resource Network ME$395,444 Executive Director $71,352 $64,095 2024
Shining Star Children's Advocacy IL$397,432 Executive Di $73,348 $64,689 2024
Cambria County Child Advocacy PA$365,235 Executive Di $74,026 $68,180 2023
Kukui Children's Foundation HI$402,586 Executive Director $60,000 $49,613 2023
Kids Free To Grow ME$404,403 Executive Director $43,293 $37,887 2025
Maryland Children's Alliance Inc MD$405,449 Executive Director $104,893 $90,571 2023
Voices For Children Of Broward County FL$407,923 President & Ceo $90,720 $76,453 2024
Child Abuse & Beyond Inc TX$411,249 Executive Di $152,900 $137,206 2024
Friends Of Alameda County Casa Inc CA$412,979 Executive Dir. $95,700 $74,132 2024
Randolph County Childrens Advocacy Center Inc WV$350,000 Executive Director $61,685 $58,371 2025
Hope Haven Of Hancock County Inc MS$348,779 Board Member $2,473 $2,544 2023
Parent Aid - Child Abuse Prevention Center AZ$417,068 Executive Director $67,893 $57,064 2025
Youth Services Bureau Of IN$346,570 Executive Di $54,159 $52,749 2023
Operation Sandcastle Inc FL$426,271 Officer & President $158,103 $133,240 2024
Russell County Child Advocacy Ctr AL$428,782 Executive Director $88,076 $87,880 2023
Child Abuse Prevention Services Of Tuscaloosa Inc AL$333,157 Director $50,140 $50,029 2023
Imperial County Child Abuse CA$431,490 Executive Director $62,010 $48,035 2024
Unified Child Advocacy Network IL$331,902 Exec. Director $68,500 $62,197 2023
Exchange Club Family Skills Center AL$432,917 Executive Dir. $61,739 $59,835 2024
Epik Project WA$330,083 Executive Director $68,750 $55,218 2024
Sexually Abused Children's Relief KS$329,106 Executive Director $54,677 $52,990 2024
Exchange Club Center For The Prevention NC$435,548 Executive Dir. $63,212 $58,592 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default30th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted27th

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 (Michael Baker) 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 70 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,971 is reasonable (approximately the 30th 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.