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PeerBasis
Compensation Comparability Determination

Palaemon Inc

Executive Director / CEO

EIN 364638098
MA · NTEE L40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of James O'connell, Executive Director / CEO ($106,600) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: James O'connell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$632 total compensation of comparable organizations → $144,577 $106,600
$12,91310th
$45,33525th
$67,504Median
$85,29075th
$100,48590th
$106,600This org · 94th
p10$12,913
p25$45,335
p50$67,504
p75$85,290
p90$100,485
$106,600

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 MA 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
Santa Cruz Hostel Society CA$496,743 President $13,971 $13,425 2024
Home Together A Nonprofit Corporation NV$482,513 Executive Director $90,000 $100,392 2024
Butte Spirit Center MT$507,431 Executive Director $29,432 $36,348 2023
The Rock Found CO$510,654 Polan $56,700 $62,290 2023
Marys Place Pittsburgh PA$472,123 Executive Director (Enter 1/12/24) $47,956 $53,219 2024
Trinity Sober Homes MN$525,755 President $9,543 $10,804 2023
River Of Refuge MO$528,434 Executive Di $84,819 $99,972 2024
Chestnut Campus Inc CA$457,585 Ceo (After 6/22) $39,101 $38,683 2023
Franklin County Women And Family Shelter KY$452,315 Executive Director $56,273 $67,279 2024
Walking Down Ranch Inc AZ$447,141 Vice President $41,882 $44,823 2024
Affordable Housing Alliance Of MI$543,314 Executive Di $60,000 $70,953 2023
The Village At Glencliff TN$544,166 Executive Di $85,939 $100,525 2024
Haven Of Hope Inc NM$442,527 Executive Di $82,265 $98,463 2024
New Alternatives For Lgbt Homeless Youth Inc NY$441,779 Executive Director $69,000 $71,434 2023
Loving Hands Childrens Home CA$437,160 Executive Director $28,800 $27,675 2024
Trinity Transitional Housing WA$552,600 Vice Preside $13,932 $13,881 2024
Servants Of Shelter Of Koochiching County MN$430,647 Executive Director $76,200 $86,264 2023
South Oakland Citizens For The MI$426,298 Executive Di $65,000 $72,736 2025
1270 Pacific Housing Development Fund Co NY$574,064 President $75,418 $78,079 2023
Columbus Outdoor Pursuits Inc OH$581,189 Staff $64,808 $76,386 2024
Brighter Behavior Choices Inc IL$583,703 Executive Director $132,150 $144,577 2024
Gmp Development Corp MA$401,456 President & Ceo $4,937 $4,937 2024
Hoskins Park Ministries Inc NC$401,432 Director $61,825 $73,189 2023
Our Front Porch CO$400,731 Ceo $79,625 $84,965 2024
Genesis Joy House Homeless Shelter Inc GA$587,394 Executive Director $11,000 $12,308 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default94th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted88th

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 (James O'connell) 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 64 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,600 is reasonable (approximately the 94th 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.