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PeerBasis
Compensation Comparability Determination

Casa Of The Heartland

Executive Director / CEO

EIN 260876943
KY · NTEE I710
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Kail, Executive Director / CEO ($55,740) against every comparable organization that fit the selection criteria — 557 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Kail — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

557 organizations qualified on sector, size, and geography 557 within the band form the benchmarked peer set.

Distribution of comparable compensation

$195 total compensation of comparable organizations → $303,161 $55,740
$27,97010th
$47,35425th
$66,604Median
$86,57775th
$107,27090th
$55,740This org · 36th
p10$27,970
p25$47,354
p50$66,604
p75$86,577
p90$107,270
$55,740

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 KY 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
Tree Top Child Advocacy Center CO$438,615 Executive Director $82,531 $71,546 2024
Voices For Children Inc MD$438,297 Executive Director $84,342 $69,451 2025
Sexual Assault Support Center Inc GA$439,024 Executive Di $54,500 $49,542 2024
Annapolis Immigration Justice Network Inc MD$437,410 Executive Director From June 2023 $52,613 $45,783 2023
Conflict Resolution Center Of Montgomery MD$439,875 Executive Dir. $95,542 $83,140 2023
Childrens Advocacy Center Of IL$439,994 Executive Direc $77,214 $66,860 2025
Choosing Justice Initiative TN$436,697 President $101,093 $96,070 2024
Fringe Industries OH$435,573 Director $33,074 $31,670 2024
Exchange Club Center For The Prevention NC$435,548 Executive Dir. $63,212 $59,049 2024
Three Sisters Gardens NV$442,200 Ceo $104,000 $94,247 2024
Open Hands Legal Services Inc NY$443,206 Executive Director $107,981 $90,820 2023
Exchange Club Family Skills Center AL$432,917 Executive Dir. $61,739 $60,301 2024
Mill Creek Senior Housing Corp MI$444,518 Administrator $55,148 $51,462 2024
Community Recovery Alliance Inc MI$445,168 Executive Di $69,995 $65,317 2024
Imperial County Child Abuse CA$431,490 Executive Director $62,010 $48,409 2024
Atlanta Bar Foundation Inc GA$430,360 Executive Di $42,838 $38,941 2024
Americanwitness Inc DC$447,121 Chairman Of The Boardpublish $75,000 $61,259 2023
The 100 Club Of Central Texas TX$447,493 Executive Dir. $86,184 $77,941 2024
Friends Of The Hammond Legal Aid Clinic IN$429,440 Executive Director $95,212 $93,456 2023
Casa Of Grant County Inc IN$448,126 Executive Director $67,097 $65,860 2023
Hartford Community Resorative Justice Center Inc VT$448,296 Executive Director $62,170 $58,244 2023
Domestic Violence Services Network Inc MA$428,805 Executive Director $108,525 $90,772 2023
Russell County Child Advocacy Ctr AL$428,782 Executive Director $88,076 $88,565 2023
Restore 180 CA$428,591 Executive Dir. $118,474 $92,489 2024
Mustard Seed Project NC$448,990 President $32,000 $29,893 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default36th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted32nd

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 (Michelle Kail) 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 557 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,740 is reasonable (approximately the 36th 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.