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PeerBasis
Compensation Comparability Determination

Family And Children's Center Inc

Executive Director / CEO

EIN 350869031
IN · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Mullaney, Executive Director / CEO ($36,085) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Mullaney — reported title “DIR OF BUS -”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $111,459 $36,085
$11,99010th
$22,13625th
$26,588Median
$51,30875th
$72,89790th
$36,085This org · 58th
p10$11,990
p25$22,136
p50$26,588
p75$51,308
p90$72,897
$36,085

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 IN 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
Speakup About Drugs AR$105,249 Executive Director $44,804 $47,756 2024
Strategies For Change CA$114,061 Director $38,295 $32,283 2023
Above & Beyond Care OH$124,516 Ceo $110,975 $111,459 2024
Foundations In Recovery Inc CA$91,231 Exec Director $90,250 $73,899 2024
Richmondwayne County Halfway House IN$127,551 Program Director $40,711 $40,711 2024
Wings Of Hope Recovery Services OH$128,019 Director $72,332 $72,647 2024
Pyramid Recovery Center TN$89,578 Executive Director $22,508 $21,857 2025
Alaska Therapeutic Court Alumni AK$129,360 Executive Di $1,350 $1,224 2024
Seeds Of Faith AL$132,226 President $16,400 $17,297 2023
Mack Alive MI$84,506 Executive Director $15,000 $14,682 2024
Lee County Coalition For A Drug Free Swfl FL$136,510 Executive Director $61,584 $54,860 2024
Recovery Support And Personal Growth Alliance Inc TN$139,950 Executive Director $25,910 $26,588 2023
Casa Juan Pablo Ii Inc PR$140,713 President $247 $247 2024
Fountain Hills Youth Substance Abuse Prev Coalition AZ$141,379 Executive Director $27,550 $25,867 2023
Lakes Area Community Coalition MI$73,345 President $22,900 $22,414 2024
Oklahoma Harm Reduction Alliance OK$146,387 Executive Di $24,818 $25,914 2024
Ocl Properties Ii Inc NY$153,420 Chief Financial Officer $73,290 $62,801 2024
Pittsburgh Area Central Office Inc PA$156,990 Administrato $49,197 $46,523 2024
The Shed Inc AL$157,435 President $25,284 $25,902 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default58th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted42nd

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 (Mark Mullaney) 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 19 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,085 is reasonable (approximately the 58th 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.