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PeerBasis
Compensation Comparability Determination

The Arc Of Bartholomew County

Executive Director / CEO

EIN 351009277
IN · NTEE P82Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Grace Kestler, Executive Director / CEO ($32,596) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Grace Kestler — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,705 total compensation of comparable organizations → $70,655 $32,596
$11,15310th
$13,90325th
$21,145Median
$35,37375th
$60,29790th
$32,596This org · 67th
p10$11,153
p25$13,903
p50$21,145
p75$35,373
p90$60,297
$32,596

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
Excalibur Leisure Skills Center NY$93,705 President $42,500 $35,373 2024
Mercy Outreach Ministries Iii Inc OH$101,337 Ceo/president $15,476 $15,097 2024
Duet Foundation NE$102,015 President $11,094 $10,991 2024
Independent Living Horizons Two Inc GA$84,175 President/ceo $21,151 $20,167 2023
Friendship House Corporation FL$80,533 Director $31,745 $28,279 2023
Edview Corporation MA$79,456 President & Ceo $14,178 $12,081 2023
The Social Cog Inc FL$77,296 Secretary $12,520 $11,153 2023
Albany Arc Foundation Inc NY$113,596 Executive Director $23,651 $20,266 2023
Arc Foundation Of Clinton County Inc NY$76,197 Executive Director $19,605 $16,318 2024
Mentally Handicapped Children's CA$115,259 Executive Director $16,979 $13,903 2023
Foundation Of The Arc Of Anchorage AK$115,741 Ceo/trustee $12,672 $11,488 2023
Pikelamar Services Inc GA$119,696 Director $39,292 $37,464 2023
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $7,705 2024
Gateway Apartments Inc AR$66,915 Executive Director $21,642 $23,068 2023
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $34,654 2023
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $60,297 2025
Judson Center Staffing Solutions Inc MI$64,731 President & Ceo $27,814 $26,442 2024
First Steps Center For Autism And Developmental Disabilities OR$130,894 Executive Director $53,000 $45,333 2024
Lifeways Inc PA$132,305 Executive Director $23,020 $21,145 2024
Colorado Dyslexia Foundation CO$137,371 President $80,000 $70,655 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $64,688 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 2023 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted19th

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 (Grace Kestler) 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 21 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,596 is reasonable (approximately the 67th 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.