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PeerBasis
Compensation Comparability Determination

Candy's Place

Executive Director / CEO

EIN 232973385
PA · NTEE P20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Thomas Ruskey, Executive Director / CEO ($79,385) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,351 total compensation of comparable organizations → $138,415 $79,385
$13,21010th
$25,00025th
$54,094Median
$74,13775th
$92,57990th
$79,385This org · 84th
p10$13,210
p25$25,000
p50$54,094
p75$74,137
p90$92,579
$79,385

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Pediatric Palliative Care CoalitionPA $273,629$52,354 990
A Broader View Volunteers CorpPA $275,743$16,318 990
Pottstown Beacon Of HopePA $270,745$109,660 990
Laughing At My Nightmare IncPA $266,898$64,200 990
Don Mills Achievement CenterPA $266,361$68,484 990
Strawberry Mansion Neighborhood Action CenterPA $263,930$77,091 990
Thompson Social Services IncPA $261,381$72,557 990
Bridge Of Hope Harrisburg AreaPA $259,996$77,351 990
Sweet Grace MinistriesPA $289,134$45,898 990
Sunday Love ProjectPA $292,020$66,983 990
Hope Inspire Love IncPA $292,395$55,500 990
The Simple WayPA $253,264$20,221 990
Westlanco Love IncPA $251,542$63,174 990
Northeast Community CenterPA $296,841$82,292 990
Caitlin's Smiles IncPA $242,835$34,500 990
Fiorenza's Food For FriendsPA $242,342$78,919 990
Healthy Steps Diaper BankPA $240,826$31,801 990
Jada House International IncPA $235,879$60,567 990
The Center For Positive Aging InPA $235,861$74,137 990
P Michael Boone Foundation IncPA $313,011$3,351 990
Northeastern Area Social Service Center Of York CoPA $234,654$47,459 990
Awaken PittsburghPA $225,793$40,973 990
The PointePA $224,391$37,167 990
Blue Mountain Escape IncPA $326,936$19,970 990
Supporting Area Families EverydayPA $219,916$66,269 990

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 PA 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 default84th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted84th

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 (Thomas Ruskey) 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 45 similarly situated organizations (Same NTEE sector (P20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,385 is reasonable (approximately the 84th 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). 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.