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PeerBasis
Compensation Comparability Determination

Gates Of Freedom

Executive Director / CEO

EIN 272422482
WA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yuri Semenyuk, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Yuri Semenyuk — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $207,180 $10,000
$16,26610th
$34,27925th
$56,209Median
$76,82375th
$91,53990th
$10,000This org · 5th
p10$16,266
p25$34,279
p50$56,209
p75$76,823
p90$91,539
$10,000

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 WA 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
Brave Heart - Children In Need Inc LA$202,660 Exec Director $24,000 $28,670 2024
88 Bikes WA$203,613 Exec Directo $16,239 $15,367 2025
Grahamtastic Connection ME$201,115 Executive Director $57,723 $64,559 2023
St James Lutheran Child Care Minist IN$200,528 Treasurer $5,703 $6,717 2023
Casa Del Valle Inc CO$204,734 Executive Director $7,500 $7,601 2025
Riverways Pregnancy Resource Center MO$204,953 Executive Director $44,615 $51,266 2024
Mask Mothers Awareness On School Age Kids AZ$205,709 President $85,723 $89,441 2024
Turner 12 TX$197,803 Executive Dir. $91,000 $101,673 2023
Casa Of Mckean County PA$196,709 Executive Director $54,384 $58,838 2024
Above The Clouds Inc MA$196,306 Incoming Exec. Director $78,678 $78,969 2023
St Clair County Sav-a-life Inc AL$208,801 Executive Director $35,541 $41,655 2024
Harvest Family Life Ministries Hawaii HI$210,176 Executive Director $37,800 $36,716 2024
Shelby County Casagal Program Inc OH$194,565 Director $56,297 $64,689 2024
Minnesota Special Hockey Assoc MN$194,134 Program Coor $10,000 $10,720 2024
Memories For Kids NE$193,666 Executive Director $33,400 $38,973 2024
Children's Healing OR$211,421 Executive Director (Thru Feb. '24) $13,274 $13,373 2024
Systems Of Care Initiative Inc KS$212,215 Executive Director $65,000 $76,183 2024
House Of Hope Ministry Inc MI$191,833 Co-executive Director $33,114 $37,081 2024
Reset Mentoring TX$213,227 President $60,600 $65,764 2024
Court Appointed Special Advocates Of AL$213,545 Executive Director $55,029 $64,496 2024
Highland Haven OR$213,720 President $750 $755 2024
Lil Iguanas Child Safety Found NH$213,976 Exec Director $41,600 $41,673 2024
House Of Healing Inc OK$214,185 Chief Executive Officer $54,056 $64,576 2024
Hicks-wright Corporation Aurora IL$214,705 Hicks $57,450 $61,275 2024
Newton County Family Connection GA$189,783 Executive Di $58,000 $65,138 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Yuri Semenyuk) 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 125 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 5th 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.