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PeerBasis
Compensation Comparability Determination

A Place Of Comfort Inc

Executive Director / CEO

EIN 383762579
CA · NTEE F20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lolita Fuller, Executive Director / CEO ($75,500) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,111 total compensation of comparable organizations → $147,860 $75,500
$13,99910th
$26,39225th
$49,120Median
$71,25575th
$84,98990th
$75,500This org · 81st
p10$13,999
p25$26,392
p50$49,120
p75$71,255
p90$84,989
$75,500

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

OrganizationStateTotal revenueTotal compSource
Rancho Park Recovery IncCA $221,558$40,000 990
Iowa Board Of CertificationIA $223,675$98,531 990
Gateway House IncOH $215,484$77,657 990
Life Change CentersTX $215,002$19,473 990
Impactful Changes IncMD $214,869$26,291 990
Unity Acres IncNY $227,169$35,515 990
Lifeboat Addiction Recovery ServicesMI $212,025$11,262 990
110 IncMA $228,430$65,702 990
Addiction Recovery InstituteNC $211,585$28,718 990
Hanani HouseMO $209,092$25,152 990
East Bay Mens Recovery CenterCA $233,558$61,938 990
Western Wellness Foundation IncND $233,635$100,520 990
Outsiders AnonymousTX $204,614$34,753 990
Cortez Addictions Recovery Services IncCO $237,614$3,572 990
The Carvel Club IncIN $238,189$31,524 990
Miriam HouseTN $239,287$10,225 990
Spiritworks FoundationVA $240,324$51,022 990
House Of New Beginnings IncIN $240,368$62,869 990
Epperson Ministries IncTN $197,840$13,999 990
Hope For Appalachia IncorporatedWV $197,241$32,860 990
Hawc FoundationWV $244,835$2,374 990
Mothers For Awareness AndCO $244,986$37,751 990
Helping Kids To Recover IncCA $195,142$10,000 990
Rzp Foundation IncOH $195,108$50,634 990
Teen Challenge Of Baltimore IncMD $194,438$22,610 990

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 CA 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 default81st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted80th

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 (Lolita Fuller) 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 90 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,500 is reasonable (approximately the 81st 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.