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PeerBasis
Compensation Comparability Determination

R-3 Restorations

Executive Director / CEO

EIN 271967868
KY · NTEE I40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Switzer, Executive Director / CEO ($77,809) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eric Switzer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$391 total compensation of comparable organizations → $287,168 $77,809
$10,11710th
$29,36325th
$47,777Median
$65,47875th
$85,62790th
$77,809This org · 84th
p10$10,117
p25$29,363
p50$47,777
p75$65,478
p90$85,627
$77,809

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 KY 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
North Alabama Court Referral AL$301,657 Exec Dir $123,820 $120,936 2024
Released FL$307,763 Executive Director $20,142 $16,666 2025
Phoenix Rising Transitions OR$309,798 Executive Director $55,274 $47,777 2023
1 Hundred Years Enterprise Foundation CA$310,760 President $8,775 $7,053 2023
Women Of Substance & Men Of Honor CA$311,830 President $43,551 $35,003 2023
Fou Movement Inc CA$312,488 Ceo $19,900 $15,535 2024
Unlock Tomorrow CA$292,428 President $48,560 $37,910 2024
Childrens Voice Casa Inc GA$318,188 Executive Dir. $66,540 $62,274 2023
A Safe Space Of St Charles LA$289,384 Executive Director $26,004 $25,887 2024
Mileposts Foundation Inc FL$323,586 President $2,119 $1,800 2024
Communities For Restorative Justice MA$324,292 Executive Director $110,058 $89,413 2024
The Four-seven Inc OH$280,797 Executive Director $73,392 $70,277 2024
Navajo Bic Overcomers NM$328,873 Executive Di $4,235 $4,118 2024
Smile Inc WI$329,122 Ceo $67,525 $65,639 2023
Transitions Of Dyer County TN$335,492 Executive Director $45,050 $42,812 2024
Ncircle Inc KS$338,461 Executive Dir. $69,973 $70,362 2023
Bethany Haven Inc KY$344,379 Executive Director $52,648 $49,819 2025
Trinity Restoration Ministries TX$346,973 President/executive Director $27,000 $25,139 2023
Made Transitional Services NY$255,204 Executive Dir. $30,327 $26,553 2022
Joshua's Promise Ministries Inc FL$353,006 President $37,200 $31,595 2024
Treatment Court Foundation Of Sweetwater County WY$250,657 Coordinator $55,750 $55,566 2023
Rebuilding Exoffenders Successfully FL$360,213 Executive Director $72,000 $61,150 2024
Made New Foundation Inc CA$246,584 Executive Director $16,500 $12,881 2024
Women Of Hope Inc OH$245,629 Executive Director $62,500 $61,615 2023
Battered But Not Broken SC$245,008 Executive Director And Founde $50,485 $49,022 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default84th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted82nd

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 (Eric Switzer) 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 55 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,809 is reasonable (approximately the 84th 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.