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PeerBasis
Compensation Comparability Determination

Soul Friends Inc

Executive Director / CEO

EIN 431986520
CT · NTEE F30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kate Nicoll, Executive Director / CEO ($5,710) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kate Nicoll — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,877 total compensation of comparable organizations → $164,552 $5,710
$15,16310th
$35,74725th
$56,038Median
$83,05675th
$108,10890th
$5,710This org · 3rd
p10$15,163
p25$35,747
p50$56,038
p75$83,056
p90$108,108
$5,710

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 CT 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
Lifechanges Family Guidance&wellnes NC$319,681 President $39,212 $43,212 2024
Cbhs Inc NY$316,239 Chief Administrative Officer $12,436 $11,985 2024
Clearhope Counseling Center TX$312,998 Executive Director $123,602 $131,868 2024
Everybody Loves Kenny Inc NJ$327,235 Vice President $49,800 $47,422 2024
Agape Therapy Institute Corporation FL$307,934 Founder Ceo Clinical Director $102,492 $105,723 2023
Ben's Ranch Foundation Inc IN$333,848 Chairman/exe Director $60,000 $67,484 2024
Crossing Bridges Therapeutic Riding Center Inc OR$334,561 Executive Director $42,000 $41,599 2024
Medicine Horse Program CO$302,775 Executive Director $81,785 $83,640 2024
The Transition House Of Indiana Inc FL$346,921 Ceo $3,773 $3,780 2024
Buehler Wellness Center Inc IL$291,955 Ceo $45,079 $47,267 2024
Inner Journey Healing Arts Center OR$348,937 Secretary Treasurer $58,075 $56,038 2025
The Reflect Organization PA$290,245 Chief Executive Officer $43,186 $47,289 2023
Rise Homes NV$350,474 President $9,025 $9,934 2023
International Bipolar Foundation CA$285,976 Executive Dir. $157,386 $149,228 2023
Fresh Start Clubhouse Inc MI$283,567 Executive Di $66,908 $73,656 2024
The Mental And Emotional Resource Center TN$283,071 Executive Dir $29,423 $33,960 2023
Papillion Center Inc KY$282,268 Executive Director $88,463 $101,366 2024
New Mexico Association For Infant Mental Health NM$281,850 Executive Director $31,720 $36,387 2024
Nami Lake County Oh OH$363,723 Executive Director $47,500 $55,242 2023
Windhorse Guild Inc CO$363,946 Executive Director $86,038 $87,990 2024
Katies Place Clubhouse PA$364,373 President And Ceo $15,138 $15,686 2025
Good Grief Of Northwest Ohio Inc OH$367,964 Managing Director $69,502 $78,512 2024
Penquis Mental Health Association ME$270,417 Chief Executive Officer $34,929 $37,303 2024
R & B Counseling Corp Nfp IL$369,875 Chair $50,750 $54,785 2023
Equiteam Support Services PA$269,287 Executive Director $121,541 $129,270 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted3rd

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 (Kate Nicoll) 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 79 similarly situated organizations (Same NTEE sector (F30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,710 is reasonable (approximately the 3rd 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.