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PeerBasis
Compensation Comparability Determination

Companions For Children

Executive Director / CEO

EIN 450341987
ND · NTEE O31Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Cymbaluk, Executive Director / CEO ($89,425) against every comparable organization that fit the selection criteria — 947 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

947 organizations qualified on sector, size, and geography 947 within the band form the benchmarked peer set.

Distribution of comparable compensation

$175 total compensation of comparable organizations → $202,881 $89,425
$17,55710th
$36,06525th
$56,624Median
$74,84875th
$93,49090th
$89,425This org · 88th
p10$17,557
p25$36,065
p50$56,624
p75$74,848
p90$93,490
$89,425

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

OrganizationStateTotal revenueTotal compSource
Every Monday Matters IncCA $416,604$50,442 990
Tbey Arts Center IncWI $417,112$85,823 990
Texas Tranquility EstatesTX $417,506$55,603 990
Girls On The Run Of SoutheasternPA $417,543$86,447 990
Wadena County Humane SocietyMN $415,057$58,526 990
Boys & Girls Club Of Jefferson CountyAR $418,201$41,483 990
The Midian Leadership Project IncWV $414,561$39,867 990
Southwest Indiana Powerhouse IncIN $418,746$89,605 990
The Hampton's Academy IncIN $418,758$31,016 990
The Healing Word Counseling CenterTN $418,766$25,119 990
Reading LegaciesCA $414,168$56,760 990
Bgcma Harland Real Estate CompanyGA $414,030$38,915 990
Shemilah Outreach CenterIL $414,000$66,293 990
Movement Of Youth IncorporatedNC $419,697$100,675 990
Alpha Soccer AcademySC $413,324$49,585 990
Firm Foundations RomaniaCA $413,062$46,047 990
International Society ForGA $412,762$62,815 990
Cure Innovations LlcCT $420,556$87,137 990
Lifequest Usa IncNM $412,433$47,599 990
Youth With A MissionWA $420,895$27,397 990
Urban Youth ConservationMN $412,066$125,117 990
Sisters Of WattsCA $411,975$20,789 990
Yachats Youth & FamilyOR $422,414$55,177 990
Active City IncCT $410,753$29,619 990
Success Through Academics And RoleCA $410,603$35,340 990

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 ND 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 default88th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted85th

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 (Heather Cymbaluk) 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 947 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,425 is reasonable (approximately the 88th 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.