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PeerBasis
Compensation Comparability Determination

Marshalltown Ymca-ywca Heritage Club

Executive Director / CEO

EIN 421281111
IA · NTEE P27J
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Jass-ramirez, Executive Director / CEO ($8,119) against every comparable organization that fit the selection criteria — 566 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kim Jass-ramirez — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

566 organizations qualified on sector, size, and geography 566 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $232,448 $8,119
$5,73510th
$12,92725th
$24,024Median
$40,57575th
$61,35590th
$8,119This org · 15th
p10$5,735
p25$12,927
p50$24,024
p75$40,575
p90$61,355
$8,119

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 IA 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
Sterling Community Center Inc AK$85,767 President $532 $465 2024
Flickinger Learning Center IA$85,672 Executive Director $54,942 $53,526 2025
Coshocton Community Housing Inc (Cch) OH$85,868 Ceo $11,120 $11,074 2023
The Pavilion At Brookmeade Inc NY$85,976 Admistrator/ Ceo $42,427 $36,048 2023
Believe Community Services Inc FL$85,360 Executive Director $325 $287 2023
Village Resources Incorporated NJ$85,329 Executive Director/ceo $24,500 $20,568 2023
Breaking Ground Inc IL$85,306 Executive Director $5,385 $4,835 2024
Homes Of Care I Inc MA$86,316 President & Ceo/director $24,869 $20,410 2024
Black Child Development Institute Colorado CO$86,471 Affiliate President $31,582 $28,475 2023
Stonebridge Movin' Out Inc WI$84,998 Ceo $16,577 $16,279 2023
Eagles Nest Foundation WA$86,597 Director $30,000 $24,530 2024
Assist - Flathead Valley MT$86,611 System Ceo $37,517 $38,025 2023
True Community Development Corporation NY$86,648 Executive Director $33,150 $28,166 2023
Residential Resources For The OH$86,668 Treasurer $3,033 $3,021 2023
Winchester-frederick-clark Faith VA$86,677 Executive Di $32,656 $29,648 2023
Magnolia Mission Co NC$84,774 Executive Director $20,824 $19,144 2025
Juan Diez Rancheros IA$86,839 Pres/exec Dir $47,537 $47,537 2024
Jm Murray Foundation Inc NY$86,855 Treasurer $16,590 $13,691 2024
Heart Of Unlimited Boundaries OH$84,571 Executive Di $39,788 $39,624 2023
Selflessservice Inc PA$87,194 Executive Di $28,800 $27,005 2023
North Georgia Family Counseling Centers GA$84,200 Chairman Of The Board $62,000 $56,935 2024
Independent Living Horizons Two Inc GA$84,175 President/ceo $21,151 $19,997 2023
International Leadership Training MO$87,360 Director $38,666 $37,402 2024
United Helpers Residence Inc NY$87,550 Chief Executive Officer $21,503 $18,270 2023
Hwc Foundation Inc OK$83,936 Ceo $18,950 $19,057 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted72nd

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 Jass-ramirez) 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 566 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,119 is reasonable (approximately the 15th 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.