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PeerBasis
Compensation Comparability Determination

A Vision Of Change Incorporated

Executive Director / CEO

EIN 341872504
OH · NTEE I21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Delores Collins, Executive Director / CEO ($80,400) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,463 total compensation of comparable organizations → $307,090 $80,400
$17,83310th
$33,36325th
$54,875Median
$68,47175th
$77,97490th
$80,400This org · 90th
p10$17,833
p25$33,363
p50$54,875
p75$68,471
p90$77,974
$80,400

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
New Vision IncTN $250,643$49,162 990
1614-1622 Jonquil TerraceIL $249,733$17,833 990
The Delta ProjectMI $244,281$70,992 990
301 Housing Development Fund CorporationNY $239,065$32,749 990
Granite Falls Community Coalition & FoodWA $271,359$43,449 990
Virginia Mentoring PartnershipVA $275,801$71,811 990
Roosevelt Park Ministries IncMI $280,833$76,745 990
Rivington Housing Development FundNY $281,793$51,272 990
Kim Logan CommunicationsMI $224,139$22,717 990
Nokomis East Neighborhood AssociationMN $214,947$63,896 990
Take Action Mon ValleyPA $210,446$64,246 990
Inner Banks Stem CenterNC $208,896$6,463 990
Skillful Living Center IncTX $300,351$77,974 990
DayonenotdaytwoPA $207,532$9,662 990
Lived Experiences IncCA $205,975$33,259 990
Babylon IncVA $202,845$65,637 990
Changing The Health Of Adolescents Impacting The Nation Reaction IncCA $308,759$16,635 990
Community Youth Athletic CenterCA $198,373$57,412 990
Fresh Start IncCO $192,131$38,927 990
Rebound Of Whatcom CountyWA $191,583$64,945 990
Stanly County Juvenile RestitutionNC $190,578$68,875 990
Johnston County Youth Services IncNC $320,372$53,686 990
Aliive Roberts County IncSD $322,713$307,090 990
Public Safety FoundationMN $323,739$28,544 990
Good Kids Mad City - EnglewoodIL $327,251$60,105 990

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 OH 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 default90th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted81st

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 (Delores Collins) 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 31 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,400 is reasonable (approximately the 90th 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). 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.