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PeerBasis
Compensation Comparability Determination

Changing Gaits Inc

Executive Director / CEO

EIN 208039907
MN · NTEE F22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nile Guy Kaufman, Executive Director / CEO ($29,668) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nile Guy Kaufman — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,359 total compensation of comparable organizations → $292,483 $29,668
$17,04010th
$32,07425th
$51,916Median
$65,59175th
$95,25090th
$29,668This org · 24th
p10$17,040
p25$32,074
p50$51,916
p75$65,591
p90$95,250
$29,668

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 MN 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
Harbor Ministries Life Trainin TX$309,295 President $46,500 $48,464 2023
New Beginnings Fellowship Center CA$304,477 Program Director $108,650 $94,948 2024
City Of Refuge Hopewell Inc VA$296,103 Ceo $16,200 $16,298 2023
Make A Difference TN$326,126 Executive Director $60,000 $63,827 2024
West County Medical Corp CA$327,915 Director Of Administration $19,000 $17,094 2023
Step By Step Recovery GA$286,832 Executive Dir $21,225 $21,598 2024
Recovery Resource Center Inc MD$331,915 Executive Director $61,954 $58,618 2024
Miller Fellowship House Inc CA$283,201 President $21,065 $18,408 2024
180 Center Inc TN$281,032 Supervisor $40,350 $44,192 2023
Anchored Ministries Corp KY$337,971 President $19,200 $21,493 2023
Intercounty Fellowship Of CA$348,275 Executive Director $146,792 $132,069 2023
Recovery Community Foundation Of GA$265,304 Executive Di $60,000 $61,055 2024
Merit Family Services TX$264,963 Chairman $14,495 $15,107 2023
Teen Challenge For Girls Inc OH$354,524 Ce0/director $49,869 $55,033 2023
Free State Regional Svc Ctr Of Na Inc MD$261,601 Executive Dir. $32,455 $31,615 2023
The Women's Shelter SC$356,124 Executive Di $66,265 $69,962 2024
Greater Nashua Council On Alcoholism NH$356,438 President & Ceo (End 10/2022) $34,771 $33,452 2023
Pri Counseling Services Inc NC$258,830 Secretary $32,200 $33,671 2024
Simple Promise Farms TX$360,356 Executive Dir. $35,000 $35,432 2024
Reaching Everyone In Distress Foundation Inc OH$361,388 Board Member $5,000 $5,359 2024
Alano Club Of Kent County MI$363,081 Executive Di $70,850 $74,009 2024
Prodigal Daughters Journey Home Inc FL$252,710 Executive Director $12,000 $11,409 2024
Morgan County Court Services I AL$247,119 Gann $55,650 $62,641 2023
Grants Pass Sobering Center Inc OR$370,463 Executive Director $17,105 $16,550 2023
The Way Homes Inc MD$244,388 Vice President $29,553 $28,788 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Nile Guy Kaufman) 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 50 similarly situated organizations (Same NTEE sector (F22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,668 is reasonable (approximately the 24th 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.