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PeerBasis
Compensation Comparability Determination

Second Chances Inc

Executive Director / CEO

EIN 300307254
MA · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrea Shapiro, Executive Director / CEO ($106,575) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Andrea Shapiro — reported title “CEO President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,265 total compensation of comparable organizations → $111,317 $106,575
$16,52110th
$31,18825th
$56,868Median
$65,91675th
$83,09190th
$106,575This org · 98th
p10$16,521
p25$31,188
p50$56,868
p75$65,916
p90$83,091
$106,575

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
Hands And Feet Foundation FL$258,760 President $80,740 $84,406 2024
Weaver Foundation WA$250,008 Executive Director $72,324 $74,186 2023
Love-a-child Missions CA$261,556 Secretary Treas $5,479 $5,265 2024
The Samaritan Well Inc IL$248,473 Executive Director $56,661 $60,391 2025
Dignity Project CO$263,060 Ceo $74,800 $79,816 2024
Ncompass OR$246,301 Executive Dir. $34,670 $36,887 2023
Lee County Homeless Coalition Inc FL$266,454 Former Executive Director $70,327 $75,692 2023
Blankets Of Hope Inc NY$269,048 President & Ceo $65,385 $65,750 2024
Family Promise Of Greater Chattanooga TN$240,312 Executive Director (Ended July 2025) $47,572 $55,646 2024
Henderson County Homeless Ministry TX$239,860 Executive Dir. $21,500 $24,640 2023
New Futures Inc AL$237,789 Executive Director $53,700 $64,559 2024
Streetlives Inc NY$273,779 Executive Dir. $70,000 $70,390 2024
Homemade Hope For Homeless Children TX$274,764 Exec. Director $86,536 $99,174 2023
Community On The Rise AL$277,666 Executive Di $86,658 $104,182 2024
Shelter Tech CA$231,418 Co - Executive Director $80,000 $76,874 2024
Dandelion House OR$230,189 President $11,470 $11,853 2024
Canopy Young Adult Community House Inc KY$281,396 Board Chair $50,000 $61,545 2023
Wave Project MI$228,420 Executive Director $20,000 $23,651 2023
Matsu Valley Interfaith Hospitality Network AK$283,770 Executive Director $52,685 $57,708 2023
Brian Gibbons Homeless Outreach Inc CT$224,973 Program Director $78,375 $81,776 2024
Family Promise Of Mid Michigan MI$288,472 Executive Director $56,160 $66,412 2023
A New Beginning For Women And Children KY$289,579 Director $40,000 $49,235 2023
Homeless Hookup OH$219,275 Executive Director $60,783 $71,642 2024
Residency CA$293,428 Ceo $52,367 $50,321 2024
Haight Ashbury Food Program CA$215,790 Treasurer $23,000 $22,101 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 default98th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Andrea Shapiro) 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 56 similarly situated organizations (Same NTEE sector (P85), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,575 is reasonable (approximately the 98th 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.