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PeerBasis
Compensation Comparability Determination

Shelby County Arc Inc

Executive Director / CEO

EIN 346408693
OH · NTEE P82Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kendra Hamaker, Executive Director / CEO ($15,296) against every comparable organization that fit the selection criteria — 266 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

266 organizations qualified on sector, size, and geography 266 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $257,397 $15,296
$3,89510th
$10,16125th
$22,471Median
$38,65775th
$57,98390th
$15,296This org · 33rd
p10$3,895
p25$10,161
p50$22,471
p75$38,657
p90$57,983
$15,296

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
Healing Justice CenterNC $52,208$3,738 990
Vinfen Corporation Of Plain IncMA $52,151$19,197 990
Lutheran Homes And Health ServicesWI $52,273$22,337 990
Peace Of Thread IncGA $52,300$23,879 990
Veteran Empowerment NeighborhoodsMI $52,343$4,561 990
Forever Families Home StudyFL $52,368$22,828 990
Vision For Independence CenterWA $52,537$21,699 990
Lauren Mccluskey FoundationWA $51,698$62,551 990
Mental Retardation Community Services Of Nassau County IncNY $52,678$188,308 990
Nami Acs Aka Nami Alameda County SouthCA $52,731$52,569 990
Connecticut Counseling Centers Fund IncCT $52,807$50,463 990
Mountain Lake Services FoundationNY $51,373$23,543 990
Life Enrichment Trust Of New Jersey IncPA $53,075$34,368 990
The Home PlaceND $53,187$24,695 990
St James Youth Services IncGA $51,035$12,262 990
Bring It Home Florida IncFL $50,995$26,267 990
Committee For The Absorption Of Soviet EmigreesNJ $50,967$88,523 990
Bay Cove Orchardfield Residence IncMA $53,403$12,612 990
Conversations To RememberNJ $53,528$50,579 990
The Real Love Company IncGA $53,599$28,954 990
Path FoundationPA $50,737$54,866 990
Make A Child Smile IncTX $50,660$18,889 990
Artists For The HumanitiesWI $50,511$27,104 990
Kelly Apartments IncMN $53,979$25,852 990
Polk Prosperity Campaign IncFL $50,000$9,109 990

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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted25th

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 (Kendra Hamaker) 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 266 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,296 is reasonable (approximately the 33rd 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.