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PeerBasis
Compensation Comparability Determination

Avenues 12 Inc

Executive Director / CEO

EIN 270517296
FL · NTEE L40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of L Kay Hayes, Executive Director / CEO ($20,980) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: L Kay Hayes — reported title “EXECUTIVE DIRECTOR (DECEASED)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$605 total compensation of comparable organizations → $95,083 $20,980
$11,62910th
$24,67025th
$50,402Median
$67,39475th
$83,99990th
$20,980This org · 19th
p10$11,629
p25$24,670
p50$50,402
p75$67,394
p90$83,999
$20,980

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 FL 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
Park Avenue Thorpe Housing Development NY$287,925 Executive Director $2,057 $2,037 2023
Abraham Apartments Housing Development NY$287,359 President/ceo $50,896 $50,402 2023
Skelley House Inc AZ$288,089 President $62,400 $63,881 2024
Sweet Evening Breeze Inc KY$284,020 Executive Director $85,340 $95,083 2025
The Guest House Inc IN$283,548 Executive Di $36,926 $41,452 2024
Natasha House Inc VA$292,986 Executive Director $35,258 $36,238 2024
Shall Never Thirst Ministries NJ$275,961 President & Director $24,985 $24,447 2023
Peacock Legacy Of Hope TX$274,338 Executive Director $87,136 $92,784 2024
Glory House Of Miami Inc FL$301,603 Ceo /Preside $56,496 $56,496 2024
Journey Home Inc TX$273,644 Executive Director / President $43,021 $45,809 2024
Life Line Outreach Inc NC$302,825 Board Member $22,631 $24,892 2024
Lilys House MO$306,565 Co-executive Director $7,800 $8,794 2024
New Vision Housing Development Fund NY$309,036 Ceo $23,171 $22,946 2023
Wayward Homes Inc GA$265,222 Chairman $15,957 $17,583 2023
Elli's House MI$264,991 Executive Di $55,650 $62,950 2023
New Dimensions In Recovery Inc AZ$264,532 Executive Director $82,011 $86,437 2023
Journey Home Inc VA$264,064 Operations Director And Board Director $27,115 $28,692 2023
Steps 4 Life Community Services CA$312,208 President $65,680 $60,372 2024
Casa Esperanza Housing Development Fund NY$255,864 President/ceo $50,896 $50,402 2023
Mercy Mission House OH$319,579 Executive Di $42,692 $49,555 2023
Veterans Accession House CA$255,798 Adm.assistant $40,092 $36,852 2024
St Bakhita Catholic Worker Inc WI$254,431 Executive Director $59,380 $66,013 2024
North Beacon Hill Housing Initiative WA$252,682 President $63,876 $60,876 2024
Shadetree Historical Artisan CA$323,323 President $71,250 $65,492 2024
Hope House Of Tennessee Inc TN$325,908 Founder Executive Director $50,000 $55,946 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted13th

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 (L Kay Hayes) 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 67 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,980 is reasonable (approximately the 19th 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.