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PeerBasis
Compensation Comparability Determination

Phoenix House Foundation Inc

Executive Director / CEO

EIN 237013149
NY · NTEE F200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ann Marie Goddard, Executive Director / CEO ($67,941) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $261,551 $67,941
$17,32010th
$35,22225th
$58,624Median
$79,13175th
$95,76090th
$67,941This org · 64th
p10$17,320
p25$35,222
p50$58,624
p75$79,131
p90$95,760
$67,941

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

OrganizationStateTotal revenueTotal compSource
Calibrate A Non Profit CorporationCA $351,799$21,226 990
Walton Empowers IncGA $348,876$86,860 990
The So That Project NfpIL $347,258$68,980 990
Safe Place Treatment Services CorporationFL $346,878$40,545 990
Revive IncNE $346,687$53,586 990
Natso Foundation IncVA $346,497$161,527 990
Recover Houses Of Rochester IncNY $357,174$55,200 990
Ccb Foundation IncMA $359,345$1 990
New Hampshire Lawyers Assistance ProgramNH $359,591$105,454 990
Grit & Grace A Recovery Community Organization IncGA $339,830$66,763 990
Yuba Harm Reduction CollectiveCA $339,385$48,000 990
Recovery Advocacy WarriorsMI $338,556$85,954 990
Community Drug CoalitionNM $338,126$90,063 990
Lawyers Concerned For Lawyers-CT $336,990$98,573 990
Love And Respect Community For Recovery And Wellness IncNC $365,288$79,713 990
Welcoming Light IncNH $334,373$36,580 990
Marwin Counseling Services IncAL $333,220$12,876 990
8 Oaks IncTN $333,043$28,743 990
San Francisco Drug Users UnionCA $368,545$35,835 990
Park County Court SupervisedWY $332,427$9,041 990
Point Of Return IncSC $332,201$69,481 990
Western Maine Addiction Recovery InitiativeME $369,918$70,802 990
2nd Chance Ministry IncFL $331,454$26,758 990
U-turn For Christ New MexicoNM $331,246$39,336 990
Stepping Stones Behavioral HealthMT $372,199$44,704 990

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 NY 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 default64th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Ann Marie Goddard) 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 149 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,941 is reasonable (approximately the 64th 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.