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PeerBasis
Compensation Comparability Determination

Friendship Center For New Beginnings Inc

Executive Director / CEO

EIN 222492357
NJ · NTEE P72Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mimi Koontz, Executive Director / CEO ($38,000) against every comparable organization that fit the selection criteria — 1407 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mimi Koontz — reported title “CO-DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,407 organizations qualified on sector, size, and geography 1,407 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $416,332 $38,000
$9,99910th
$21,99925th
$40,331Median
$62,88375th
$83,49290th
$38,000This org · 47th
p10$9,999
p25$21,999
p50$40,331
p75$62,883
p90$83,492
$38,000

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 NJ 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
Mission Rebirth Inc LA$149,309 Founder Executive Director $39,200 $46,958 2024
Plymouth Homes Inc MD$149,279 Treasurer $28,731 $29,222 2024
Bronx Bethany Community Corporation NY$149,250 Chief Operating Officer $55,008 $55,673 2023
Caring And Sharing Inc SC$149,701 Exec. Director $20,139 $23,532 2023
Generosity-global Incorporated MD$149,729 Founder / Ceo $18,500 $19,372 2023
Zeta Zeta Lambda Company Inc NY$149,130 Treasurer $12,000 $12,145 2023
Open Arms Adoption Services Inc LA$149,934 Agency Director $59,964 $71,832 2024
Luther Village Iv Of Dover Inc DE$150,000 Executive Director $5,511 $5,719 2025
United Way Of Chester County In SC$150,087 Executive Director $51,656 $58,626 2024
Family Promise Of Birmingham Inc AL$150,108 Executive Director $81,318 $95,572 2024
Amy's Wish With Wings TX$148,731 President $6,470 $7,040 2024
A Giving Heart Project NC$148,649 Executive Director $27,000 $30,350 2024
Dallas Kids First TX$150,321 Director, Bo $59,601 $66,775 2023
St Vincent Depaul Society Of Muscoda Inc WI$148,541 Employee $30,099 $34,196 2024
Us Institute Against FL$150,378 President $141,890 $149,293 2023
Nursery Rhyme Inc LA$148,508 President $59,440 $71,204 2024
Interfaith Of Natrona County Inc WY$150,397 Executive Dir. $55,000 $62,420 2025
Lafayette Fire Department Relief MN$148,445 Secretary $300 $332 2023
Pathways Living Inc VA$150,592 President And Chief Executive Officer $19,962 $21,588 2023
Amarillo Bingo Association TX$150,607 Vice President $45,321 $49,320 2024
Hope Sight Mission Association CA$148,176 Ceo $36,000 $34,817 2023
Sussex Seniors Urban Renewal Affordable NJ$148,174 Chief Executive Officer $35,878 $34,849 2024
Catholic Elderly Services Inc FL$150,977 President/ceo $48,011 $49,067 2024
Street Bean Espresso WA$147,911 Director Of Operations $78,569 $78,786 2023
Adair County Health & Fitness Center IA$151,007 Executive Director $152 $186 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default47th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted36th

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 (Mimi Koontz) 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 1407 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 47th 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.