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PeerBasis
Compensation Comparability Determination

Bay Harbor Foundation

Executive Director / CEO

EIN 371491024
MI · NTEE T31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Candace Fitzsimons, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $261,660 $8,000
$4,18610th
$9,51625th
$21,812Median
$34,69875th
$70,86290th
$8,000This org · 18th
p10$4,186
p25$9,516
p50$21,812
p75$34,698
p90$70,862
$8,000

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 MI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Zimmerman Fund For ChildrenMD $57,128$32,111 990
Ptha CharitiesPA $55,537$28,182 990
J F And Lake K Davis TrustVA $57,640$9,253 990
Jean And Saul A Mintz Family FoundationLA $57,841$13,426 990
Nathalie & Theodore Jones CharitableMA $55,065$9,275 990
The American Foundation For Jewish Education IncNJ $58,048$25,623 990
Nathalie & Theodore Jones CharitableMA $58,126$9,333 990
Podhurst FamilyFL $58,160$254,721 990
Marshall Hospital FoundationTX $54,922$261,660 990
Nathalie & Theodore Jones CharitableMA $58,341$9,315 990
Muskingum County Senior ServicesOH $58,351$13,340 990
Sagerstrong Foundation IncGA $58,457$3,816 990
Sts Philip And James Grade SchoolOH $54,606$11,130 990
Kay Trust Co Twin Lakes Baptist ChurchCA $54,511$94,302 990
Kids Against Hunger - Your Quad CitiesIA $54,173$18,547 990
Lyn Stacie Getz Foundation IncMD $59,459$10,667 990
United Way Of Rusk County IncTX $53,642$4,662 990
Hospice Foundation Of OklahomaOK $53,633$27,592 990
Nathalie & Theodore Jones CharitableMA $59,543$8,698 990
Maine Better TransportationME $53,343$10,940 990
Baton Rouge New Community HomesLA $59,781$22,194 990
Trust Uw Of William C GoertzNJ $53,273$4,033 990
Hilliard Family Foundation IncWI $53,060$4,736 990
Clarence Schock Memorial Park At GovernorPA $60,118$4,010 990
The Joseph B Vandervelden FoundationOR $52,502$2,699 990

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 MI 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 default18th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted13th

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 (Candace Fitzsimons) 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 160 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 18th 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). 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.