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PeerBasis
Compensation Comparability Determination

Circle Of Friends Inc

Executive Director / CEO

EIN 352671302
GA · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katie Bowker, Executive Director / CEO ($43,899) against every comparable organization that fit the selection criteria — 290 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katie Bowker — reported title “Supportive Employment Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

290 organizations qualified on sector, size, and geography 290 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,718 total compensation of comparable organizations → $376,894 $43,899
$21,78510th
$43,40025th
$62,534Median
$83,06375th
$105,10590th
$43,899This org · 25th
p10$21,785
p25$43,400
p50$62,534
p75$83,063
p90$105,105
$43,899

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 GA 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
Quad Cities Open Network Inc IL$443,206 Director $70,508 $70,976 2023
New York State Independent Living NY$442,465 Executive Di $83,387 $74,940 2024
The Guardianship Care Group Inc FL$442,391 Director/employee $56,181 $51,137 2025
Triniteam Inc WI$442,089 Executive Director $127,822 $132,765 2024
Love Overwhelming WA$446,381 Executive Director $64,800 $57,699 2024
Phenomenal She WA$447,261 President And Ceo $76,794 $70,399 2023
Memory Cafe Of The Red River Valley ND$437,624 Executive Director $72,446 $79,069 2024
Horseplay Therapy Center Inc FL$436,405 President $67,250 $62,832 2024
Partnership 4 Hope Inc NE$436,000 Executive Director $16,430 $18,094 2023
Tvec Charitable Foundation Inc TX$450,758 Executive Director $175,014 $174,114 2024
Social Creatures Inc NY$435,755 Executive Dir. $48,811 $45,162 2023
Second Chance Outreach WA$451,205 Executive Dir. $88,251 $84,219 2022
Raise Texas TX$434,313 Executive Director $173,217 $177,416 2023
Ray Of Light Farm Inc CT$434,039 President $14,900 $14,305 2023
Houston Aphasia Recovery Center TX$453,030 Executive Director $112,154 $111,577 2024
Nebraska Indian Child Welfare Coali NE$433,315 Interim Ed $56,609 $60,554 2024
Diabetes Youth Services OH$453,627 Executive Director $43,408 $45,725 2024
Wilf Transport Inc NJ$454,500 President $57,000 $50,614 2024
The Arc Of Grays Harbor WA$432,013 Executive Director $53,321 $47,478 2024
Wayfaring Band Inc CO$455,251 Executive Director $89,786 $85,624 2024
Rccc Inc TX$455,450 Executive Di $96,709 $96,212 2024
Mad River Valley Ambulance Service VT$430,889 Rescue Coord $7,989 $8,234 2023
Bay Area Womens And Childrens Center CA$456,204 Executive Dir. $162,500 $139,554 2024
Senior Care Of Orange County Inc NC$457,599 Executive Director $63,657 $65,416 2024
Bit Of Hope Ranch Inc NC$428,244 Executive Dir. $45,240 $46,490 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted20th

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 (Katie Bowker) 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 290 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,899 is reasonable (approximately the 25th 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.