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PeerBasis
Compensation Comparability Determination

Mothers Hope Foundation

Executive Director / CEO

EIN 251810968
PA · NTEE E12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chelsea H Farrell, Executive Director / CEO ($7,525) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Chelsea H Farrell — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,812 total compensation of comparable organizations → $77,293 $7,525
$6,19510th
$10,52125th
$29,580Median
$49,84575th
$70,13990th
$7,525This org · 13th
p10$6,195
p25$10,521
p50$29,580
p75$49,845
p90$70,139
$7,525

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Community Health Foundation Of Kay County Inc OK$98,196 Executive Director $37,533 $41,444 2024
The Whole Person Foundation MO$92,427 Ceo/cfo (Thru 04/2024) $27,851 $29,580 2024
Saint Alphonsus Foundation-baker City OR$108,490 Secretary; Regional Phil Specialist $14,767 $14,158 2023
Mariahs Miracle AZ$110,076 Executive Director $12,500 $12,055 2024
The Fund To Promote Awareness Of MD$84,837 Executive Director $9,310 $8,986 2023
Mission Link OH$77,830 President & Ceo $68,310 $72,551 2024
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $50,193 2025
Legacy Donor Foundation LA$128,010 Executive Director $70,000 $77,293 2024
Roosevelt Memorial Healthcare MT$71,784 Ceo $8,230 $8,896 2024
Foundation For Design & Analysis Of NY$69,783 Exec Director (Current) $4,850 $4,395 2024
Pierce County Dental Foundation WA$68,118 Executive Director $4,246 $3,812 2024
Church Home & Hosp Of The City Of MD$132,854 President/director $68,921 $66,522 2023
Colorado Safety Net Collaborative CO$138,886 Managing Consultant $50,000 $49,497 2023
Brunswick Novant Medical Center NC$139,045 Exec Director $14,316 $15,272 2023
Legacy Connection AZ$147,848 Director/ceo $35,595 $34,328 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted13th

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 (Chelsea H Farrell) 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 15 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,525 is reasonable (approximately the 13th 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.