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PeerBasis
Compensation Comparability Determination

Well-being Center Of Colorado

Executive Director / CEO

EIN 260856142
CO · NTEE B40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Markham Bugbee, Executive Director / CEO ($107,197) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Markham Bugbee — reported title “CLINICAL DIRECTOR/COFOUNDER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,756 total compensation of comparable organizations → $160,574 $107,197
$8,11810th
$17,06425th
$51,985Median
$79,69675th
$113,66690th
$107,197This org · 87th
p10$8,118
p25$17,064
p50$51,985
p75$79,696
p90$113,666
$107,197

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 CO 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
Endeavor Western New York Inc NY$282,000 Managing Director $170,392 $160,574 2024
Henry C Lee Institute Of Forensic Science Inc CT$264,147 Executive Director $12,541 $12,625 2023
Manara College NJ$253,081 President $9,300 $8,660 2024
Leo Marchutz School Of Painting & Drawing Inc OR$250,985 Executive Director $9,840 $9,530 2024
Gcsen Foundation NY$309,912 Managing Director $3,000 $2,827 2024
Lucent Education Association TX$310,684 President & Ceo $66,300 $71,207 2023
Tujenge Africa Foundation CA$325,508 Executive Director Co-founder $32,000 $29,668 2023
Brown Broadcasting Service Inc RI$226,542 Vice President $2,756 $2,756 2024
New York Graduate School Of MA$327,266 President $94,098 $88,184 2024
Poca Technical Institute OR$329,786 Executive Di $40,371 $39,099 2024
Bombers Baseball Academy Fka Uninvited G CA$330,961 Member $64,620 $58,192 2024
Greystone Theological Institute PA$344,121 Vice Chairperson $51,750 $53,820 2024
Marion & Jasper Whiting Foundation MA$344,692 Part-time Trustee $8,517 $7,982 2024
Sca University Of Theology And Spirituality WA$206,642 President $102,623 $95,819 2024
Urantia University CO$206,082 Secretary $51,063 $52,571 2023
Game Changers Leadership Institute CA$205,080 President $24,000 $22,251 2023
Alpha Alpha Alpha PA$196,657 Aaa President $59,704 $63,926 2023
Northern California Bible College CA$358,037 President $36,000 $32,419 2024
American Conference Of Academic Deans NC$358,957 Executive Director $109,624 $118,128 2024
Islamic University Of Minnesota MN$368,960 Chairman $49,000 $51,985 2023
Healthy Routines Inc SC$375,966 Co-executive Director $82,500 $89,759 2024
Clemente Course In The Humanities Inc MA$389,721 Executive Director $137,161 $128,541 2024
Grace Evangelical Inc ME$399,859 Director $20,000 $21,503 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted74th

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 (Nancy Markham Bugbee) 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 23 similarly situated organizations (Same NTEE sector (B40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $107,197 is reasonable (approximately the 87th 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.