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PeerBasis
Compensation Comparability Determination

Happybottoms

Executive Director / CEO

EIN 272423540
MO · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Belger Angulo, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 139 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: Susan Belger Angulo — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,814 total compensation of comparable organizations → $263,637 $85,000
$50,62510th
$79,79125th
$101,165Median
$124,49275th
$150,98290th
$85,000This org · 32nd
p10$50,625
p25$79,791
p50$101,165
p75$124,492
p90$150,982
$85,000

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 MO 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
Children's Home Society Of Virginia VA$2,284,751 President & Ceo $150,104 $129,485 2025
Play Learn Grow Inc MI$2,279,249 President $84,920 $80,382 2024
Jacks Helping Hand Inc CA$2,262,533 Ex Director $64,470 $51,053 2024
The Hope Center Inc MO$2,332,917 Ceo $155,391 $150,933 2024
Safe Haven Of Racine Inc WI$2,243,321 Executive Director $80,975 $77,554 2024
🔒 134 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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)26th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted27th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 139-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.