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PeerBasis
Compensation Comparability Determination

Halsey Center

Executive Director / CEO

EIN 273281112
OR · NTEE P118
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chelsea Deloney, Executive Director / CEO ($6,286) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Chelsea Deloney — reported title “EXECUTIVE DIRECTOR (THROUGH 06/2024)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,564 total compensation of comparable organizations → $62,379 $6,286
$9,36310th
$12,60225th
$16,970Median
$35,03175th
$42,33290th
$6,286This org · 7th
p10$9,363
p25$12,602
p50$16,970
p75$35,031
p90$42,332
$6,286

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 OR 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
Rainbows United Charitable Foundation KS$97,754 Interim President $15,365 $18,403 2023
Atlanta Ymca Young Qalicb Inc GA$97,792 Chief Executive Officer $36,068 $40,205 2023
Beaver County Ymca Endowment Foundation PA$99,966 Director $31,015 $34,289 2023
Wellroot Family Services Foundation Inc GA$101,804 Treasurer $47,684 $53,153 2023
Wheeler East Street Holdings Inc IN$103,650 Board Member $13,814 $15,687 2024
Children & Families First Endowment Inc DE$105,984 Chief Executive Officer $15,963 $16,831 2024
Lutheran Child And Family Services IL$106,035 Ceo $12,380 $13,493 2023
Community Bridges Development Foundation AZ$81,911 Director $44,616 $46,205 2024
Big Brothers Big Sisters Of Miami FL$81,446 President & Ceo $12,086 $12,587 2023
Friends Of Hospice WA$80,672 Executive Di $21,210 $20,448 2024
Rebecca Residence Foundation PA$80,480 Board Member $13,195 $14,588 2023
Jf&cs Foundation Inc GA$79,093 Cao $14,940 $16,653 2023
Crossroads Foundation Inc IA$109,437 Executive Director $8,379 $10,171 2023
Community Action Trust Inc MA$110,500 Executive Director $22,999 $22,255 2024
Ymca Of The East Bay Support Foundation CA$77,005 President $67,086 $62,379 2024
The Jarc Foundation MI$76,451 Ceo $31,740 $35,278 2024
River Deep Foundation CO$114,481 Executive Di $36,663 $37,856 2024
Disability Connections Foundation MI$73,959 Executive Di $2,307 $2,564 2024
The 565 Mayfield Foundation CA$70,154 Assistant Treasurer $20,190 $18,773 2024
Fcs New Market Landlord Inc TN$120,019 Ceo $13,308 $15,063 2024
Anchorage Foundation Inc FL$67,794 Executive Director $6,609 $6,883 2023
Ihs Ministries Inc AZ$122,194 Ex Officio - Non-voting $3,801 $3,936 2024
Seniors First Foundation Inc FL$122,983 President/ceo $21,126 $22,002 2023
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $41,902 2024
Friends Of The Hocking Hills State Park OH$131,891 Program Director, Astronomy Park $15,000 $17,108 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted10th

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 (Chelsea Deloney) 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 30 similarly situated organizations (Same NTEE sector (P11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,286 is reasonable (approximately the 7th 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.