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PeerBasis
Compensation Comparability Determination

Love Chloe Foundation

Executive Director / CEO

EIN 261931364
KS · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Feyerherm-smith, Executive Director / CEO ($45,971) against every comparable organization that fit the selection criteria — 418 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Feyerherm-smith — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

418 organizations qualified on sector, size, and geography 418 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $404,131 $45,971
$11,20010th
$25,43825th
$47,382Median
$67,82775th
$91,53090th
$45,971This org · 48th
p10$11,200
p25$25,438
p50$47,382
p75$67,827
p90$91,530
$45,971

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 KS 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
Dramatic Truth Ministries MO$267,554 Director Of Operations $1,890 $1,800 2024
Climb The Mountain Speech And Debate Foundation WA$267,206 Executive Director $42,000 $33,808 2024
Emerging Scholars Program Inc VA$266,999 Executive Director $54,250 $47,095 2024
Thoreau Community Center NM$266,920 Executive Director $54,198 $53,958 2023
Computer Banc IL$268,034 Executive Dir. $75,000 $68,251 2023
New York Math Circle Inc NY$268,290 President $98,664 $80,158 2024
Chicago Pre-college Science And Engineering Program IL$266,198 President And Ceo $38,240 $33,801 2024
Uasc International SC$266,094 Executive Director $24,025 $23,200 2023
Emerald Ballet Theatre WA$265,923 President $16,500 $13,674 2023
Fusion Homeschooling Inc TN$265,773 President $10,585 $10,299 2023
Native American Fitness Council CO$265,621 President & Ceo $70,000 $62,130 2023
Amazing Grace Virtual Academy MN$265,554 Executive Director $39,863 $35,414 2024
Camp Hope Of Southwest Washington WA$269,860 Executive Dir. $42,000 $33,808 2024
Glowmundo Creations Inc CO$270,082 Executive Director / Presi $90,000 $79,882 2023
Educators Leading The Profession IN$270,500 Executive Director $197,004 $186,786 2024
Pennsylvania School Counselors PA$264,222 Executive Di $14,444 $12,617 2025
The Educational Foundation Of The KY$264,194 Ceo $18,726 $18,089 2024
Words In The Wild CA$270,630 Executive Dir. $24,320 $18,881 2024
Return To Roots Learning Community NH$270,669 Director $54,843 $45,530 2024
Pastors For Texas Children TX$263,846 Executive Director $110,000 $101,852 2023
Joshua 1 9 A Non Profit Organization WA$271,035 President, Executive Director, Summit Seekers Director And Teacher $60,565 $47,495 2025
Ethos Education Group TX$263,552 President $10,400 $9,630 2023
Inspireducation Inc OH$271,292 Executive Director $48,375 $47,426 2023
Lrlean Inc AL$263,291 Executive Director $42,758 $42,758 2023
Hartford Parent University CT$271,620 Executive Di $81,600 $67,015 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default48th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted44th

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 (Heidi Feyerherm-smith) 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 418 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,971 is reasonable (approximately the 48th 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.