Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Harrison County Lifelong Learning

Executive Director / CEO

EIN 273738451
IN · NTEE I43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Fields, Executive Director / CEO ($80,218) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Tom Fields — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$910 total compensation of comparable organizations → $117,970 $80,218
$6,71510th
$37,97125th
$49,525Median
$72,88875th
$77,85390th
$80,218This org · 91st
p10$6,715
p25$37,971
p50$49,525
p75$72,888
p90$77,853
$80,218

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 IN 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
Motherhood Beyond Bars Inc GA$323,309 Executive Di $46,000 $43,859 2024
Horizon Community Engagement OH$369,749 Executive Di $33,252 $33,397 2024
Chicago Bible Society IL$304,334 Executive Director $56,500 $54,228 2023
Project Pooch OR$295,316 Executive Director $88,693 $78,104 2024
Freedom Grow WA$294,749 Executive Director $1,000 $910 2022
Human Kindness Foundation NC$292,470 Executive Dir. $74,988 $73,474 2024
Frederick Douglass Project For DC$394,369 President $45,292 $37,689 2024
Interaction Transition WA$291,073 Executive Director $91,401 $75,598 2025
Native American Reentry Services WA$395,754 Executive Director $60,000 $52,444 2023
Bay Area Chaplains CA$290,309 Chaplain $144,072 $117,970 2024
Ourjourney Co NC$268,885 Executive Director $39,617 $38,817 2024
Chebar Ministries Inc GA$263,486 President $5,000 $4,908 2023
Clicc Inc CT$259,741 Executive Dir. $80,000 $71,128 2024
Hope Prison Ministry Inc MA$253,024 President $85,000 $74,570 2023
Hands Of Luke Medical Ministries TX$249,383 Executive Director $4,500 $4,269 2024
Anchor Of Hope International Ministries Inc CA$245,329 Executive Directorboardmember $56,160 $45,985 2024
Free The Ballot Incarcerated Voter Family Network PA$449,333 Executive Director $61,011 $57,695 2024
Human Rights Coalition PA$235,535 Executive Dir. $49,284 $46,605 2024
Poetic Justice Inc OK$231,741 Executive Dir. $37,188 $39,977 2023
Inside Out Reentry Inc IA$460,309 Executive Director $59,118 $61,382 2024
Innocence Delaware Inc DE$486,466 Ed (From 4/24); Sec (Until 4/24) $24,750 $22,980 2024
Chicago Community Bond Fund IL$510,635 Board Chair $100,701 $93,879 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default91st
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted86th

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 (Tom Fields) 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 22 similarly situated organizations (Same NTEE sector (I43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,218 is reasonable (approximately the 91st 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.