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PeerBasis
Compensation Comparability Determination

Hearts And Hands Counseling

Executive Director / CEO

EIN 271373270
CA · NTEE P46
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katherine A Thomas, Executive Director / CEO ($41,120) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine A Thomas — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,457 total compensation of comparable organizations → $189,990 $41,120
$22,57910th
$35,83925th
$65,872Median
$105,93475th
$130,36790th
$41,120This org · 32nd
p10$22,579
p25$35,839
p50$65,872
p75$105,934
p90$130,367
$41,120

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 CA 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
Serenity Group Family Therapy Inc CA$313,988 Secretary $132,000 $135,493 2024
Love-light Christian Counseling Inc IL$311,087 Director $124,600 $145,614 2024
Gustafson Counseling And Consulting KS$317,012 President $25,000 $32,105 2024
Parenting And Childhood Education Inc MD$317,669 President $24,036 $26,712 2024
Tinina Q Cade Foundation Inc MD$318,478 President & Ceo $50,000 $55,567 2024
United Marriage Encounter IA$319,064 Executive Director $9,000 $11,714 2024
The Counseling Institute Of Texas Inc TX$307,328 Secretary Admin Assit $18,000 $22,036 2023
Restoration Resources Ministry Inc OH$307,270 President $98,500 $124,015 2024
Emmanuel Center For Pastoral Counseling Of St Bartholomews Inc GA$307,004 Counselor And Exec Dir $138,158 $170,009 2023
Drexel Community Fair Incorporated NC$322,260 President $2,000 $2,457 2024
Great Marriages For Sheboygan County WI$304,852 Executive Director/ceo $89,449 $111,047 2024
Dad Tired SC$324,373 President $110,500 $137,034 2024
Haven Retreats Inc FL$293,861 Board Of Directors, Director (Employee) Nonvoting Member $52,975 $59,158 2024
Marriageteam WA$334,826 Deputy Executive Director $46,359 $49,339 2024
Camp Koala PA$292,269 President; Exec Director $50,000 $61,022 2023
Living Well Inc OK$289,602 Executive Director $24,000 $30,605 2025
Fuller Life Institute TX$288,769 Board Member $30,995 $36,856 2024
One Voice One Community PA$288,166 Vice Preside $35,000 $42,715 2023
Ste Genevieve Area Center For Life MO$288,158 Executive Di $53,321 $69,115 2023
Community Counseling Center Inc CA$287,160 Executive Director $54,648 $54,648 2025
Newton Pregnancy Resource Center GA$284,362 Executive $59,900 $73,709 2023
Pastoral Counseling VA$343,381 President/ceo $70,799 $83,661 2023
Pastoral Counseling For Denver Inc CO$284,132 Administrative Director $31,034 $35,374 2024
Freedom That Lasts Ministries SC$279,515 Executive Director $81,473 $101,037 2024
Equipping Network LA$278,874 President $30,142 $40,619 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default32nd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted30th

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 (Katherine A Thomas) 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 74 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,120 is reasonable (approximately the 32nd 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.