Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Overseed Incorporated

Executive Director / CEO

EIN 262974975
MA · NTEE P20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Harrell, Executive Director / CEO ($153,502) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: James Harrell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO 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

$1,268 total compensation of comparable organizations → $148,372 $153,502
$26,80210th
$44,58225th
$71,641Median
$93,90575th
$113,80590th
$153,502This org · 100th
p10$26,802
p25$44,582
p50$71,641
p75$93,905
p90$113,805
$153,502

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 MA 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
The Valedictorian Project Inc MA$495,790 Executive Director $140,400 $148,372 2023
The Brick House Community Resource MA$489,838 Executive Director $28,080 $28,823 2024
The Piltch Family Foundation Inc MA$488,325 President & Director $1,200 $1,268 2023
Brockton Workers Alliance Inc MA$505,846 Executive Director $26,640 $27,345 2024
Cambridge Artificial Intelligencer Inc MA$475,001 President Treasurer Clerk Director $50,000 $51,323 2024
Greater North Shore Link Inc MA$471,011 Clerk $22,240 $23,503 2023
Dress For Success Boston Inc MA$522,965 Executive Director/president $112,354 $115,327 2024
Parent Villages Inc MA$532,698 President $75,117 $77,104 2024
Literacy Volunteers Of Massachusetts Inc MA$543,843 Executive Director $67,792 $71,641 2023
Community Play Workshop Inc MA$436,551 Executive Dir. $25,233 $26,666 2023
Newborn Brain Society Inc MA$423,941 Director Of Operations $80,850 $82,989 2024
Sciboston Inc MA$409,561 Executive Di $89,954 $89,954 2025
Neponset Community Services Inc MA$578,238 President & Ceo $36,865 $37,840 2024
Families For Depression Awareness Inc MA$400,607 Coexec Director $104,939 $107,716 2024
Pioneer Valley Project Inc MA$594,654 Lead Organizer $90,000 $92,381 2024
Christina's House Incorporated MA$599,354 Executive Director $73,846 $75,800 2024
Visiting Dental Hygiene Inc MA$384,927 Board Chair $139,278 $142,963 2024
Cape Verdean Women United Inc MA$603,755 Executive Director $66,923 $68,694 2024
Community Service Of Newburyport MA$378,838 Executive Di $67,963 $69,761 2024
Beaver Institute Inc MA$354,286 Executive Dir. $92,968 $95,428 2024
Massachusetts Climate Action Network Inc MA$337,333 Executive Director Part Year $53,548 $56,588 2023
Community Against Substance Abuse Inc MA$660,026 Executive Director $93,374 $95,845 2024
North Shore Worker's Community Fund Inc MA$734,219 Executive Director $51,038 $53,936 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted91st

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 (James Harrell) 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 (P20) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $153,502 is reasonable (approximately the 100th 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.