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PeerBasis
Compensation Comparability Determination

Samaritan Counseling Center Inc

Executive Director / CEO

EIN 382032501
MI · NTEE F32Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Forsey, Executive Director / CEO ($105,510) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kim Forsey — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,254 total compensation of comparable organizations → $180,894 $105,510
$21,40410th
$40,44025th
$65,086Median
$88,72975th
$104,82290th
$105,510This org · 91st
p10$21,404
p25$40,440
p50$65,086
p75$88,729
p90$104,822
$105,510

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Caya Clinic Inc WI$405,021 Director $26,614 $27,641 2024
Taylor Wellness Center Inc MD$408,929 President Ceo $95,000 $90,934 2023
Christian Counseling Center CT$409,305 President $85,907 $80,102 2024
Arch Street Center Inc PA$411,582 Exec Directo $17,236 $17,598 2023
Womens Mental Health Collective Inc MA$384,457 Clerk/l.i.c.s.w. $11,000 $10,121 2023
Prince William Drop In Center VA$429,344 Former Vise Pre $78,382 $75,263 2024
Recovery Zone OH$442,279 Exec Dir - Logan $34,762 $37,696 2023
Our Place Of Hope SC$364,203 Director $56,870 $59,001 2024
Chadwick Clubhouse OR$360,508 Executive Di $61,270 $56,584 2024
Elkhart County Clubhouse Inc IN$359,858 Executive Di $51,000 $53,485 2024
Whole Village Art Therapy Inc LA$344,011 Executive Director $2,971 $3,254 2024
Kaleidoscope Community OR$341,250 Executive Di $133,619 $123,399 2024
Hats Of Wisdom AK$470,190 Ceo $58,155 $55,292 2024
Changing Lives Resource Center CA$334,819 Chief Executive Officer $43,500 $38,458 2023
Mental Health Collaborative FL$486,683 Executive Director $92,616 $86,524 2024
Youth Development Services WY$490,445 Executive Director $33,461 $34,714 2025
North Suburban Counseling Center MN$491,605 Executive Director/therapi $80,669 $81,610 2023
Be The Change In Mental Health CA$492,149 Ed/secretary $104,403 $92,302 2023
Canterbury Counseling Center SC$311,851 Executive Director $51,038 $52,950 2024
Child Guidance Foundation Inc FL$311,585 Ceo $12,600 $11,771 2024
Michigan Psychoanalytic Institute MI$502,780 Administrator Director $81,724 $83,886 2024
Southeast Institute NC$304,526 President $69,838 $73,881 2023
Nebraska Association Of Behavioral NE$303,836 Executive Director $91,644 $98,023 2024
Art Of Recovery Services Nfp IL$299,447 Vp Of Clinical Services $58,357 $58,739 2023
The Downtown Counseling Center Inc VA$297,954 Executive Di $90,000 $86,418 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2025 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 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 default91st
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted86th

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 (Kim Forsey) 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 43 similarly situated organizations (Same NTEE sector (F32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,510 is reasonable (approximately the 91st 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.