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PeerBasis
Compensation Comparability Determination

Frontline Mission

Executive Director / CEO

EIN 300450068
AK · NTEE P30
FY ending 2024-02-29
June 9, 2026

This analysis benchmarks the total compensation of Matthew Sheets, Executive Director / CEO ($50,647) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Sheets — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $211,925 $50,647
$20,75110th
$40,16525th
$62,098Median
$80,55775th
$109,15090th
$50,647This org · 36th
p10$20,751
p25$40,165
p50$62,098
p75$80,557
p90$109,150
$50,647

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 AK 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
Kiddie Kollege & Learning Cent GA$307,501 Key Employee $45,240 $47,579 2024
Joy Company-joyco CA$308,452 President Executive Director $65,125 $60,558 2023
The Inspired Community Project Inc NY$308,850 President $101,043 $95,503 2024
Lollipop Theater Network Inc CA$308,877 Executive Director $143,985 $130,047 2024
Wings Of Hope Ranch Inc VA$309,028 Executive Director $32,748 $34,050 2023
Cornerstone Policy Research NH$306,362 Associate Director $104,277 $100,712 2024
Camp Sunrise Inc MD$310,415 Executive Director $43,000 $42,049 2024
Fruit Bearers WA$303,597 Executive Dir. $24,288 $22,745 2024
Every Child Valued A Nj Nonprofit NJ$312,254 Executive Dir. $45,100 $43,362 2023
Prevail Nj Inc NJ$302,352 Executive Dir. $6,150 $5,743 2024
Games For Love WA$313,447 Ceo $64,332 $60,245 2024
Tutwiler Community Education Center MS$313,721 Executive Director $67,178 $80,570 2023
Casa A Voice For Children CA$315,713 Ceo $147,072 $132,835 2024
Indiana Blind Children's Foundation IN$316,146 Executive Director $97,765 $111,024 2023
The Aspen Effect Inc CO$299,171 President $177,852 $178,378 2024
Global Partners In Life Inc GA$298,647 President $75,000 $78,878 2024
New Beginnings Childrens Home TX$296,220 Director $38,500 $41,472 2023
The Orange County Friendship Circle Inc CA$320,038 Director $66,992 $62,294 2023
Promise Arizona AZ$295,476 President $85,000 $85,504 2024
Hand Of Hope-flm MI$295,043 Executive Director $76,550 $82,645 2024
Hicksville Teenage Council Inc NY$320,756 Executive Director $91,387 $86,376 2024
Childrens Advocacy Centers Of Oklahoma OK$294,639 Executive Dir. $91,625 $108,646 2023
Umpqua Valley Farm To School OR$321,237 Executive Director $68,900 $68,902 2023
Patchogue Medford Youth & Community NY$321,935 Executive Director $32,743 $31,862 2023
Jubilee Consortium CA$293,411 Executive Dir. $24,759 $23,022 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default36th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted35th

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 (Matthew Sheets) 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 178 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,647 is reasonable (approximately the 36th 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.