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PeerBasis
Compensation Comparability Determination

Sweet Sleep Inc

Executive Director / CEO

EIN 205757551
TN · NTEE P58
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Madelene Nye, Executive Director / CEO ($115,885) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$708 total compensation of comparable organizations → $146,125 $115,885
$8,30410th
$19,76025th
$39,746Median
$57,27275th
$71,58890th
$115,885This org · 97th
p10$8,304
p25$19,760
p50$39,746
p75$57,272
p90$71,588
$115,885

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 TN 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
A Bridge For Kids CA$401,083 Ceo $66,176 $52,803 2024
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $21,204 2024
Bikes For Goodness Sake TX$408,415 Executive Dir. $20,857 $19,279 2024
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $70,251 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $16,368 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $36,021 2024
Troopster Donation Corp VA$431,571 Ceo & President $37,691 $34,622 2023
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $55,170 2023
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $69,743 2024
Restore Humanity Inc AR$331,449 Chairman $71,000 $73,747 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $5,694 2025
Fairy Godmother Project VA$462,410 Executive Director $80,066 $71,436 2024
Dignity For Divas WA$316,884 Executive Director $45,142 $37,347 2024
Hope's Front Door IL$314,179 Executive Director $78,000 $72,952 2023
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $21,958 2023
Childrens Literacy Network MI$310,189 Executive Director $71,237 $67,944 2024
Letters Charity IL$475,053 President/executive Direct $56,544 $51,368 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $42,204 2025
Baby Dj FL$477,586 Treasurer $4,500 $3,906 2024
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $17,968 2023
Songs Of Love Foundation NY$496,367 Ceo $175,000 $146,125 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $57,973 2024
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $49,150 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $8,594 2025
Wright-hennepin Electric Trust MN$268,605 Chair $775 $708 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Madelene Nye) 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 30 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,885 is reasonable (approximately the 97th 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.