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PeerBasis
Compensation Comparability Determination

Iowa Board Of Certification

Executive Director / CEO

EIN 421358883
IA · NTEE F20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Hentges, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,715 total compensation of comparable organizations → $120,052 $80,000
$11,06810th
$20,72825th
$37,412Median
$54,89675th
$66,88190th
$80,000This org · 95th
p10$11,068
p25$20,728
p50$37,412
p75$54,896
p90$66,881
$80,000

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
Rancho Park Recovery Inc CA$221,558 Ceo & Chair $40,000 $32,477 2023
Unity Acres Inc NY$227,169 Officer $33,945 $28,014 2024
A Place Of Comfort Inc CA$220,156 Executive Dir. $75,500 $61,300 2023
110 Inc MA$228,430 President $65,000 $53,346 2024
Gateway House Inc OH$215,484 Executive Director (From 6/22) $63,312 $63,052 2023
Life Change Centers TX$215,002 President $15,461 $14,125 2024
Impactful Changes Inc MD$214,869 Ceo $25,000 $21,346 2024
East Bay Mens Recovery Center CA$233,558 Executive Director $63,767 $50,289 2024
Western Wellness Foundation Inc ND$233,635 Executive Director $79,095 $81,615 2023
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $9,144 2024
Addiction Recovery Institute NC$211,585 President $24,000 $23,317 2023
Cortez Addictions Recovery Services Inc CO$237,614 Executive Dir. $3,312 $2,900 2024
The Carvel Club Inc IN$238,189 Executive Di $25,813 $25,595 2023
Hanani House MO$209,092 Director Of $21,112 $20,422 2024
Miriam House TN$239,287 Executive Director $8,400 $8,302 2023
Spiritworks Foundation VA$240,324 Executive Director $46,978 $41,426 2024
House Of New Beginnings Inc IN$240,368 Program Director $53,000 $51,046 2024
Outsiders Anonymous TX$204,614 Program Director $30,000 $28,217 2023
Hawc Foundation WV$244,835 Director $2,000 $1,926 2025
Mothers For Awareness And CO$244,986 Chairman & C $35,000 $30,651 2024
Cullman Re-entry Addiction AL$246,332 Director $67,750 $66,847 2024
Desire 4 Hope Inc NJ$247,014 Executive Director $25,818 $21,675 2023
Turning Point Christian Center Inc CT$248,183 President/director $65,098 $55,744 2024
Grace Of God Recovery House Inc NY$248,554 President $52,486 $42,199 2025
Epperson Ministries Inc TN$197,840 President $11,500 $11,366 2023

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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted93rd

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 (Kathleen Hentges) 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 97 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 95th 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.