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PeerBasis
Compensation Comparability Determination

National Woman's Christian Temperance

Executive Director / CEO

EIN 361534905
IL · NTEE F21Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Merry Lee Powell, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Merry Lee Powell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,127 total compensation of comparable organizations → $92,176 $2,000
$27,76210th
$40,21225th
$63,720Median
$70,85575th
$80,90990th
$2,000This org · 0th
p10$27,762
p25$40,212
p50$63,720
p75$70,855
p90$80,909
$2,000

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 IL 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
Road Radio Usa Inc PA$162,818 President $72,000 $75,191 2023
Suffit Inc LA$175,539 President $1,899 $2,127 2024
Hillsborough County Anti-drug Alliance Inc FL$177,178 Ceo $66,734 $63,768 2024
Standing Together On Meth TX$151,756 Research & D $38,576 $39,251 2024
Portland Area Intergroup Inc OR$186,364 Office Manager $68,000 $64,233 2024
Mi Chiantla WA$191,301 President $83,736 $78,509 2023
Denver Area Central Committee A A CO$143,824 Office Manager $66,080 $66,355 2023
Broken Chains NC$143,611 Treasurer/coo $38,450 $40,411 2024
Community Living Above OR$201,413 Board Director And Executive Director $73,481 $69,410 2024
Oasis Recovery Community GA$202,208 Secretary/tr $18,200 $21,547 2021
Birdielight OH$203,383 Co-founder $22,769 $25,255 2023
Not My Child Inc MD$134,101 Executive Di $52,000 $50,911 2023
The Courage To Speak Foundation Inc CT$130,213 Ceo & Founder $52,000 $51,058 2023
Siouxland Cares About Substance Abuse IA$127,423 Executive Director $58,548 $65,207 2024
Cwc Alliance Inc GA$214,173 Coo $43,895 $44,894 2024
Peer Coalition Inc NY$215,000 Director $65,875 $60,549 2024
Dare Coalition Against Substance NC$118,147 Programs Dir $36,612 $39,616 2023
Ben's Friends SC$224,219 Vice President $75,000 $81,937 2023
Campbell County Drug Free Alliance KY$225,002 Executive Director $81,927 $92,176 2023
Pickaway Addiction Action Coalition OH$226,884 Coalition Administrator $31,200 $33,613 2024
Broward County Intergroup Inc FL$233,902 Executive Dir. $66,634 $63,672 2024
Boone County Prevention & IA$234,876 Executive Dir. $57,132 $65,510 2023
Wswa Educational Foundation Inc DC$240,275 Secretary $83,620 $76,844 2023
Cmc Initiative Inc GA$248,403 Executive Dir. $83,000 $84,888 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default0th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted0th

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 (Merry Lee Powell) 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 24 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 0th 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.