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PeerBasis
Compensation Comparability Determination

Ymca Foundation Of Valparaiso In Inc

Executive Director / CEO

EIN 351863331
IN · NTEE P27I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Johnson, Executive Director / CEO ($26,402) against every comparable organization that fit the selection criteria — 729 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharon Johnson — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

729 organizations qualified on sector, size, and geography 729 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $241,348 $26,402
$6,92910th
$14,83925th
$29,033Median
$47,67375th
$67,29390th
$26,402This org · 44th
p10$6,929
p25$14,839
p50$29,033
p75$47,673
p90$67,293
$26,402

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
Fcp Services Inc PA$106,775 Executive Director (Beg) $56,072 $53,024 2024
Rebuilding The Foundations Ministry TX$107,049 Director $5,437 $5,310 2023
Women In Revenue Inc CA$106,627 Executive Dir. $49,862 $42,035 2023
Through Our Eyes PA$106,579 President $30,000 $28,369 2024
Pacific Living Alternatives CA$107,366 President & Ceo $31,801 $26,040 2024
Fayetteville-lincoln County Senior Citizens Inc TN$107,456 Executive Director $21,055 $20,445 2025
Starkey Housing Inc KS$106,182 Ceo $23,310 $24,586 2023
Arts Foundation For Seniors Inc FL$106,144 Exec Dir & S $67,000 $59,685 2024
Hba Charitable Foundation OK$107,625 Secretary $30,300 $32,573 2023
Family Coaching Inc TX$107,630 Executive Dir. $90,315 $85,669 2024
Lutheran Child And Family Services IL$106,035 Ceo $12,380 $11,883 2023
Hope Center Of Leroy Inc NY$107,728 Development Director $26,180 $23,095 2023
Virtuemedia Inc GA$107,745 President & Founder $83,197 $81,668 2023
Children & Families First Endowment Inc DE$105,984 Chief Executive Officer $15,963 $14,822 2024
Kind Cars Inc UT$107,837 Director $7,500 $7,279 2024
Seasons Village Inc NC$107,869 Program Director $52,000 $52,455 2023
Fairmont Area Kinship Inc MN$105,789 Executive Di $22,959 $22,148 2023
Gems Development Foundation VA$105,693 Executive Director $22,000 $20,738 2023
Helping Appalachian Rural People OH$105,673 President, C $30,000 $31,021 2023
United We Serve TX$108,100 Ceo/co-chairman $16,292 $15,910 2023
Altogether In Love CA$108,146 President $24,000 $19,652 2024
Homewerks Np CA$105,454 President $35,640 $29,183 2024
Blessed Beginnings Inc CA$105,252 President $825 $695 2023
Clover Foundation Inc LA$105,227 Director/ceo $15,237 $16,380 2023
Trpil PA$108,521 Ceo $19,158 $18,117 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 default44th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Sharon Johnson) 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 729 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,402 is reasonable (approximately the 44th 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.