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PeerBasis
Compensation Comparability Determination

Center For Dispute Resolution

Executive Director / CEO

EIN 383247969
MI · NTEE I510
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cathy Anthofer-fialon, Executive Director / CEO ($37,359) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,508 total compensation of comparable organizations → $151,767 $37,359
$39,14610th
$48,19025th
$65,221Median
$78,54775th
$91,70090th
$37,359This org · 7th
p10$39,146
p25$48,190
p50$65,221
p75$78,547
p90$91,700
$37,359

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
Northwest Mediation CenterWA $420,213$57,060 990
Dispute Resolution CenterMN $414,096$86,531 990
Kuikahi Mediation Center IncHI $408,892$69,587 990
Triad Restorative JusticeNC $403,331$48,053 990
Conflict Resolution Center Of MontgomeryMD $439,875$86,539 990
Dispute Resolution Center OfMI $453,541$81,931 990
Court Referral ServicesAL $383,578$48,326 990
Benton Franklin Dispute Resolution CtrWA $459,789$65,106 990
Northwest Consumer Law CenterWA $373,988$104,779 990
Piedmont Mediation Center IncNC $373,596$54,813 990
Northern Virginia MediationVA $468,491$91,316 990
Accord A Center For DisputeNY $473,999$65,221 990
Mediation Services Of Maui IncHI $474,303$74,883 990
Wenatchee Valley Dispute ResolutionWA $365,647$75,162 990
Fort Bend County DisputeTX $358,183$69,728 990
St Louis Mediation Project IncMO $344,806$1,508 990
Tri Community Mediation IncMD $335,301$33,440 990
The Buck SquadVA $510,701$40,224 990
Upstate Mediation CenterSC $515,154$59,789 990
Utah Dispute ResolutionUT $313,746$65,478 990
Resolution Center Of Jefferson AndNY $312,427$48,034 990
Community Dispute Settlement Center IncMA $534,451$54,035 990
Community Mediation ServicesWA $548,898$65,410 990
Conflict Resolution Center IncNC $285,387$41,776 990
Alabama Center For DisputeAL $562,037$151,767 990

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 default7th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Cathy Anthofer-fialon) 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 27 similarly situated organizations (Same NTEE sector (I51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,359 is reasonable (approximately the 7th 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.