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PeerBasis
Compensation Comparability Determination

Breaking Ground Inc

Executive Director / CEO

EIN 363860188
IL · NTEE P20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Pruitt, Executive Director / CEO ($5,385) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $258,887 $5,385
$5,22910th
$17,12325th
$31,328Median
$54,53475th
$73,64290th
$5,385This org · 11th
p10$5,229
p25$17,123
p50$31,328
p75$54,534
p90$73,642
$5,385

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
Village Resources Incorporated NJ$85,329 Executive Director/ceo $24,500 $22,908 2023
Believe Community Services Inc FL$85,360 Executive Director $325 $320 2023
Flickinger Learning Center IA$85,672 Executive Director $54,942 $59,614 2025
Heart Of Unlimited Boundaries OH$84,571 Executive Di $39,788 $44,131 2023
Black Child Development Institute Colorado CO$86,471 Affiliate President $31,582 $31,713 2023
Assist - Flathead Valley MT$86,611 System Ceo $37,517 $42,350 2023
True Community Development Corporation NY$86,648 Executive Director $33,150 $31,369 2023
Hwc Foundation Inc OK$83,936 Ceo $18,950 $21,225 2024
Winchester-frederick-clark Faith VA$86,677 Executive Di $32,656 $33,020 2023
Juan Diez Rancheros IA$86,839 Pres/exec Dir $47,537 $52,944 2024
Metro Baptist Center Incorporated IN$83,770 Executive Director/ceo $49,638 $54,818 2023
Selflessservice Inc PA$87,194 Executive Di $28,800 $30,077 2023
Victory Christian Ministries Of FL$82,839 President $127,217 $125,154 2023
Shields For Kids Inc TX$82,833 Employee $15,403 $15,672 2024
Skyway Housing Foundation Inc FL$82,745 Executive Director $150,000 $143,333 2024
Hope For Grieving Families VA$88,080 Executive Director $47,917 $47,060 2024
Honor Bound Foundation Inc CT$88,313 President $74,983 $71,512 2024
Patch Our Planet Inc FL$82,203 Executive Di $71,624 $68,441 2024
Manna Cafe Ci VA$88,530 President $29,548 $29,020 2024
Adams Quest PA$81,977 Director $52,631 $53,387 2024
Latinos For Leadership Excellence CA$81,059 Founder & Board Chair $99,013 $89,535 2023
Lincoln Road Llc ID$89,749 Chief Executive Officer $6,686 $7,235 2024
Bishop Joseph Ministries Inter SD$89,921 President $42,000 $48,542 2023
Shelter Resources Inc LA$80,584 Exective Director $98,572 $110,405 2024
Waymakers Center TN$80,299 President And Treasurer $22,500 $24,768 2023

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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted9th

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 (Joseph Pruitt) 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 150 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,385 is reasonable (approximately the 11th 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.