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PeerBasis
Compensation Comparability Determination

Mid-ohio Youth Mentoring

Executive Director / CEO

EIN 341877332
OH · NTEE O31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James R Nicholson, Executive Director / CEO ($65,069) against every comparable organization that fit the selection criteria — 926 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

926 organizations qualified on sector, size, and geography 926 within the band form the benchmarked peer set.

Distribution of comparable compensation

$172 total compensation of comparable organizations → $158,492 $65,069
$12,63410th
$29,89725th
$52,082Median
$71,23675th
$88,32090th
$65,069This org · 68th
p10$12,634
p25$29,897
p50$52,082
p75$71,236
p90$88,320
$65,069

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Chicago Mobile Makers IL$327,876 Executive Director $114,444 $106,228 2024
Girls On The Run Rhode Island RI$327,669 Executive Dir. $60,674 $53,514 2025
Crested Butte Development Team CO$327,642 Director $34,000 $31,690 2023
Camp Claire Inc CT$327,605 Camp Co-director $8,000 $7,291 2023
Cherokee Focus Inc GA$327,594 Ceo And Ex D $102,921 $100,592 2023
Life Skills Foundation NC$327,556 Executive Director $48,717 $47,526 2024
The Vault Community Center IL$328,320 Executive Dir. $40,100 $38,320 2023
Peruvian Hearts CO$328,418 Executive Director $65,000 $60,584 2023
Think Make Live Youth OH$327,001 Chair $19,950 $19,950 2024
Langley Park Boys & Girls Club Inc MD$326,782 Director $10,000 $8,599 2025
Big Brothers Big Sisters Of The MD$326,665 Executive Di $76,678 $67,683 2024
The Cricket Center Inc MD$326,659 Executive Director $65,000 $57,375 2024
Southern Rhode Island Youth Hockey Association RI$329,401 Director $15,400 $13,583 2025
San Miguel Mentoring Program CO$329,675 Executive Di $93,170 $84,349 2024
Dunedin Stirling Soccer Club FL$330,150 Academy Director $15,000 $13,697 2023
Will Work For Kids Nonprofit Group Inc FL$325,436 Director $11,253 $9,981 2024
Kim's Open Door Inc FL$330,616 President $93,500 $85,380 2023
Springfield Pride Parade MA$325,112 Ceo $5,000 $4,133 2025
Mel's Academy Inc IN$324,994 President/ceo $11,152 $11,104 2024
Crook County Kids Inc OR$324,981 Executive Director $56,069 $49,161 2024
You Can Mentor Inc TX$331,294 Executive Dir. $157,000 $148,278 2024
Hershey Jr Bears Inc PA$331,336 Director Of Operations, Tr $25,240 $23,764 2024
Shape Nw Inc WA$324,380 President $32,000 $28,991 2022
Alma Domestic Violence Foundation Inc GA$331,859 Founder Ceo $100,000 $101,744 2022
Clemson Area Classical Academy SC$323,720 Executive Director $12,585 $12,077 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default68th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted64th

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 (James R Nicholson) 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 926 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,069 is reasonable (approximately the 68th 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.