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PeerBasis
Compensation Comparability Determination

Active Kids & Minds Inc

Executive Director / CEO

EIN 272968172
MA · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Tullie, Executive Director / CEO ($110,160) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,301 total compensation of comparable organizations → $108,093 $110,160
$5,26610th
$7,04325th
$19,398Median
$32,71075th
$51,30890th
$110,160This org · 100th
p10$5,266
p25$7,043
p50$19,398
p75$32,710
p90$51,308
$110,160

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 MA 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
New Destiny Community Development Corporation NJ$38,070 President $15,329 $15,681 2023
Building Blocks For Kids CA$37,183 President $46,302 $45,807 2023
Seed IL$35,169 Executive Director $12,725 $13,922 2024
Kids With Character Inc FL$35,149 Exec. Dir. $26,400 $28,414 2023
Institute For Research And Evaluation UT$33,859 Director $6,000 $6,834 2024
Readers Are Leaders VA$46,193 President $5,000 $5,531 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $36,813 2023
Fresh MD$47,190 Executive Director $25,000 $26,777 2023
A Place Of Refuge MI$47,815 Director $12,000 $13,783 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $7,112 2025
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,804 2024
Washington Area New Automobile Dealers DC$28,335 President $103,243 $100,820 2024
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $40,749 2023
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $31,342 2023
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,883 2024
Leborne Development AR$51,962 President $13,400 $17,257 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $21,539 2023
Coal City Colts Inc WV$53,919 President $1,855 $2,301 2023
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $108,093 2023
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $22,468 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 (Kathleen Tullie) 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 20 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,160 is reasonable (approximately the 100th 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.