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PeerBasis
Compensation Comparability Determination

Birth To Five Incorporated

Executive Director / CEO

EIN 351843800
IN · NTEE P400
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Irwin, Executive Director / CEO ($38,483) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,837 total compensation of comparable organizations → $118,676 $38,483
$15,81610th
$27,83825th
$45,415Median
$58,20875th
$76,02390th
$38,483This org · 37th
p10$15,816
p25$27,838
p50$45,415
p75$58,208
p90$76,023
$38,483

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
Maryland Diaper Bank MD$252,747 Executive Director $6,750 $5,984 2023
Families Of Character CO$253,012 Ceo $98,280 $86,799 2024
On Your Feet Foundation IL$246,748 Executive Di $25,833 $23,392 2024
Healing Thine Hearts Ministries TX$246,148 President $11,701 $10,780 2024
Friends Of Madison Youth Inc CT$246,110 Executive Director $64,514 $57,360 2023
Quakerdale IA$254,183 Executive Director $42,009 $42,366 2024
Marys Choice Rva VA$245,556 President $65,500 $58,251 2024
Chalfonte Foundation MI$254,444 Ceo/president $24,000 $22,816 2024
December 5th Fund MO$255,064 President And Executive Director $64,423 $64,704 2023
National Parents Organization Inc MA$256,249 Director Of Operations $101,676 $84,155 2024
Love Moves Us Inc IL$256,754 President Ceo $78,726 $71,287 2024
Fathers Making Progress Inc WI$256,774 President/founder $57,500 $56,944 2023
Of Home Family And Future Inc NY$242,973 Executive Dir. $125,000 $107,110 2023
First Choice Pregnancy Services MN$242,966 Exec. Direct $60,000 $54,607 2024
Housing Equity & Advocacy Resource Team CA$242,815 President $56,405 $46,186 2023
Rainbow Family Inc CA$241,277 Cfo $15,300 $12,169 2024
Cultivating Culturally Competent Clinicians Inc CA$240,573 Officer $34,014 $27,852 2023
Salaam Cultural Center MN$260,692 Executive Director $47,000 $42,776 2024
Nicholtown Child And Family Collaborative SC$260,743 Executive Director $61,023 $58,636 2024
Iron Bell Ministries Inc KY$238,706 Director/ministry Director $40,545 $41,307 2023
Urban Neighborhood Educational Technology For You Inc NY$238,665 Executive Director $70,000 $58,261 2024
Woodbury Life Resource Center MN$261,363 Executive Director $54,398 $50,970 2023
Greater Philadelphia Tabernacle Of David PA$238,092 Director Board Chairm $2,000 $1,837 2024
Sunrise Community Outreach Center Inc CA$262,498 Executive Director $57,647 $45,849 2024
Thriving Together Tn Inc TN$237,327 Executive Director $29,500 $27,824 2025

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 default37th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted37th

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 (Linda Irwin) 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 163 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,483 is reasonable (approximately the 37th 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.