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PeerBasis
Compensation Comparability Determination

Balanced Rock Foundation

Executive Director / CEO

EIN 260778922
CA · NTEE B600
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Sullivan, Executive Director / CEO ($81,638) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Sullivan — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $165,711 $81,638
$10,08810th
$29,04125th
$49,054Median
$80,24575th
$102,21490th
$81,638This org · 78th
p10$10,088
p25$29,041
p50$49,054
p75$80,245
p90$102,214
$81,638

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 CA 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
Houston Taiwan Institute Of Senior TX$154,911 President $30,107 $33,876 2024
Wyoming Family Home Ownership WY$151,400 Prior Exec D $81,474 $98,137 2024
German Laguage School Of Naper IL$156,641 Chair Of The B $26,920 $29,770 2024
Financial Wellness Institute Inc NJ$149,920 Ceo $165,000 $165,711 2024
Iowa Civil Justice Foundation IA$157,676 Executive Director $122,488 $150,861 2024
Christian Heritage Home WA$149,107 Director $30,000 $30,212 2024
Effective Management Association Corp IL$146,424 Past Board Member $59,255 $67,463 2023
Sewanee Church Music Conference AL$146,071 Conference Director $3,000 $3,753 2023
Khatib Bridge And Education Of Palm City Inc FL$145,880 Manager $10,000 $10,879 2023
Western Institute Of Legal Medicine CA$162,345 President $47,500 $47,500 2023
Institute For Advertising Ethics NY$165,475 President $125,000 $130,809 2023
The Meadows Of Northern Arizona Inc AZ$169,304 London $42,271 $45,728 2024
Center For Arts Design And Social MA$135,560 Executive Director $89,581 $93,224 2023
Professional Learning Us Inc NY$173,772 Chief Executive $40,000 $40,657 2024
Vermont Federation Of Sportsmen's VT$132,930 President $30,000 $33,965 2024
National African-american Women's Leadership Institute TX$131,195 Executive Director $36,458 $41,023 2024
The S E L F Help Foundation Inc NY$176,289 President/cob $58,000 $60,695 2023
Gestalt Therapy Institute Of The CA$179,113 President $300 $291 2024
National Foundation For Judicial Excelle IL$179,322 Secretary-treasurer $23,000 $25,435 2024
Minne MN$182,257 Executive Director Beginning July $56,731 $64,918 2023
Opportunity Thrive Inc MI$183,212 Executive Di $56,650 $65,773 2024
Dc Creative Writing Workshop Inc DC$183,216 Executive Di $81,033 $79,987 2024
Rocky Mountain Sustainable Living Assoc CO$122,850 Director $61,215 $66,026 2024
Arts As Healing Foundation MO$185,399 Executive Director $60,833 $72,476 2024
Nevada Christian Institute NV$115,276 Secretary $10,500 $11,839 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default78th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted69th

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 (Heather Sullivan) 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 59 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,638 is reasonable (approximately the 78th 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.