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PeerBasis
Compensation Comparability Determination

Sims Training And Wellness Center

Executive Director / CEO

EIN 264032094
NC · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Arlana, Executive Director / CEO ($47,640) against every comparable organization that fit the selection criteria — 42 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: Arlana — reported title “Sims”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,011 total compensation of comparable organizations → $113,161 $47,640
$15,65610th
$24,30025th
$48,524Median
$68,96075th
$80,39990th
$47,640This org · 48th
p10$15,656
p25$24,300
p50$48,524
p75$68,960
p90$80,399
$47,640

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 NC 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
Shelter Of Wisdom HI$157,678 Vp/director $32,400 $27,268 2024
North Cherry Creek Counseling Center CO$159,406 Vice President $86,398 $77,877 2024
About Progress Not Perfection CA$154,850 Executive Director $82,800 $67,210 2024
Open Doors Outdoors CT$151,681 President $70,000 $63,520 2023
Watershed Ministries Inc NC$164,101 Executive Di $24,000 $23,311 2024
Magdalene's Inc FL$151,355 Executive Di $49,891 $44,059 2024
Bennie's Barn Inc OK$165,068 Executive Director $21,000 $22,379 2023
Life Skills International Inc TX$145,284 President Ceo $45,500 $44,049 2023
Children Are A Gift Foundation TX$171,045 Former Exec Dir $13,063 $12,283 2024
Law Enforcement Chaplaincy Service CA$143,149 Executive Dir. $60,000 $48,704 2024
Ten Ten Life Inc VA$142,516 Board Member At Large $21,750 $19,232 2025
Mft Worldwide Inc FL$141,597 Director $10,800 $9,537 2024
Counselors Obediently Preventing Substance Abuse MO$175,949 Exeuctive Director $21,675 $22,218 2023
Avenue Resource Inc CA$139,195 President $80,000 $64,938 2024
On Our Own Of Anne Arundel County MD$179,302 Executive Di $56,780 $51,375 2023
Serenity Life Resource Center Inc MO$179,638 Executive Director $70,920 $70,611 2024
Dustins Place Inc IN$131,983 Executive Director $44,000 $44,907 2023
Childrens Grief Center Of The MI$184,323 Executive Dir. $67,000 $66,929 2023
Kentucky Center For Grieving Children And Families Inc KY$125,230 Executive Director $79,833 $80,628 2024
Restoried Life SC$120,599 Member $60,000 $57,324 2025
The Childrens Treehouse Foundation CO$196,554 Executive Director $100,000 $90,138 2024
Angels Of Mercy Inc NY$200,555 President $48,925 $41,559 2024
Turning Everything Around NC$113,970 President $15,500 $15,500 2023
Chicago Veterans IL$204,484 Executive Director $84,761 $78,333 2024
The Good Death Foundation CA$204,787 Ceo $4,800 $4,011 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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)38th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted45th

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 (Arlana) 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 42 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,640 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.