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PeerBasis
Compensation Comparability Determination

Mid Michigan Big Brothers Big Sisters

Executive Director / CEO

EIN 382061743
MI · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Calhoun, Executive Director / CEO ($64,172) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $229,278 $64,172
$20,71810th
$42,86625th
$67,465Median
$90,40975th
$113,76290th
$64,172This org · 47th
p10$20,718
p25$42,866
p50$67,465
p75$90,409
p90$113,762
$64,172

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
Foster Care In The Us Inc IN$393,554 Executive Director $68,477 $69,962 2024
Artists Creating Together MI$395,541 Executive Director $101,174 $98,566 2025
Rick's Place Inc MA$385,376 Exec. Director $76,746 $68,790 2023
The Shepherd's Crook Ministries Inc OH$397,678 President $191,295 $196,296 2024
Resources Inspiring Success And TX$399,121 Executive Dir. $12,000 $11,630 2024
Children's Institute Of Watts CA$383,797 President $61,573 $53,033 2023
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $74,400 2024
Alchemy Inc OH$400,371 Executive Di $175,832 $175,778 2025
Youth4youthaz AZ$381,548 Executive Dir $154,767 $144,204 2024
Teen Challenge Of South Carolina SC$401,672 Executive Di $92,004 $92,991 2024
Studio Ludo PA$402,086 Exec Director $103,803 $100,290 2024
Daisys House CA$402,839 President $2,000 $1,673 2024
Alpha House MO$379,702 Executive Director $43,922 $43,909 2025
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $63,739 2023
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $70,139 2024
Covenant Pathways NM$405,603 Executive Director $41,137 $42,866 2024
Magnolia Counseling CA$375,501 President $123,850 $103,612 2024
Campaign For Children And Families CA$374,666 Secretary $80,643 $67,465 2024
Montgomery County Federation Of Fam MD$409,916 Executive Di $65,330 $59,174 2024
Oncology And Kids Inc CA$411,399 President & Ceo $65,000 $55,985 2023
14th & Chestnut Community Center IN$411,838 Executive Dir. $48,631 $51,153 2023
Childrens Book Project CA$370,560 Board Member $21,245 $18,299 2023
Morven Park Inc VA$369,909 Secretary $13,871 $12,976 2024
Child Advocacy Center Of Central Ok Inc OK$413,048 Executive Dir. $83,333 $88,901 2024
Worthy Of Love CA$369,020 President $83,000 $69,437 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted44th

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 (Jeff Calhoun) 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 181 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,172 is reasonable (approximately the 47th 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.