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PeerBasis
Compensation Comparability Determination

Porter County Substance Abuse Council

Executive Director / CEO

EIN 351992514
IN · NTEE F20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Dawn Pelc, Executive Director / CEO ($91,900) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $217,687 $91,900
$18,10710th
$32,60125th
$52,091Median
$71,25975th
$94,57990th
$91,900This org · 88th
p10$18,107
p25$32,601
p50$52,091
p75$71,259
p90$94,579
$91,900

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
Key Bridge Inc FL$481,903 President $168,000 $149,658 2023
Massachusetts Alliance For Sober Housing Inc MA$481,940 Treasurer $4,500 $3,835 2023
Morgan Behavioral Health Choices OH$483,105 Executive Di $50,963 $51,185 2023
Truth Pharm Inc NY$483,136 Executive Director $71,455 $59,472 2024
Mission House Ministry WA$483,616 Board Member - Mentoring $54,146 $44,651 2024
One World Recovery Network TX$475,740 Chief Executive Officer $31,818 $29,315 2024
Be A Part Of The Conversation PA$472,441 Executive Di $72,504 $68,563 2023
Urban Community Action Network CA$490,270 Executive Director $195,834 $155,754 2024
Exodus 14 Ministries Inc TN$471,025 President $32,534 $31,499 2024
Lubbock Lighthouse TX$491,889 Director $15,290 $13,725 2025
Unity Recovery Services Inc WI$493,405 Coexecutive $69,588 $66,939 2024
Minnesota Cit Officers Association MN$493,661 Executive Director $52,923 $49,588 2023
A Vision For You Inc KY$494,144 President - Sr Program Director $62,100 $65,860 2022
Stalwart Clean And Sober CA$466,269 Ceo $62,520 $51,193 2023
Washed Clean Addiction & Recovery Ministries SD$465,327 President $48,000 $48,793 2024
Coalition Pathways Inc PA$497,397 President $81,117 $74,507 2024
Humanity United With God For Sociey GA$463,235 Executive Director $102,000 $94,464 2024
180 Ranch Inc TX$460,981 Executive Director $50,000 $46,068 2024
Sea Change CA$501,728 President $47,000 $38,485 2023
Livingproof Recovery Inc GA$502,535 Executive Director $53,807 $51,303 2023
Crossxreach FL$503,464 President $180,000 $160,348 2023
Mission 61 Inc MN$457,543 President/ce $21,200 $19,864 2023
Mayes County Hope Coalition OK$505,602 Executive Director $28,333 $28,735 2024
West Coast Sober Housing OR$508,789 Pres/treas/e.d. $11,440 $9,785 2024
Friends Of Recovery Nh NH$509,806 Executive Di $22,500 $19,135 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 default88th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted83rd

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 (Dawn Pelc) 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 10, 2026, comparing compensation against 144 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,900 is reasonable (approximately the 88th 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 10, 2026.