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PeerBasis
Compensation Comparability Determination

Strategies To Overcome Obstacles

Executive Director / CEO

EIN 452592988
MI · NTEE I40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Kelley-bonner, Executive Director / CEO ($90,196) against every comparable organization that fit the selection criteria — 53 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

Benchmarked executive: Valerie Kelley-bonner — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,929 total compensation of comparable organizations → $307,737 $90,196
$16,89010th
$33,85725th
$55,654Median
$75,72075th
$100,17990th
$90,196This org · 81st
p10$16,890
p25$33,857
p50$55,654
p75$75,720
p90$100,179
$90,196

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 MI 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
Branch Of Goodness Agape Rehabilitation Center TX$415,421 Director $30,000 $29,074 2024
Saving Grace Min Of Rochester Inc NY$410,413 President $53,092 $46,480 2024
Discipleship Unlimited Inc TX$422,166 President $93,012 $92,803 2023
Youth-led Justice ME$407,221 Co-director $39,214 $39,166 2023
Turnkey Development Institute OH$428,042 President & Ceo $291,293 $307,737 2023
Pathway To Promise Inc VA$401,323 Chief Executive Officer $14,813 $13,857 2024
My Way Out Inc WI$399,041 Executive Director $83,248 $84,232 2024
Center For Correctional Concerns IL$396,642 Executive Di $63,575 $60,554 2024
Fringe Industries OH$435,573 Director $33,074 $33,939 2024
No More Tears Inc CA$394,088 President $68,144 $58,693 2023
The Childrens Law Project Of Hawaii HI$391,252 Executive Director $46,565 $40,391 2024
Community Recovery Alliance Inc MI$445,168 Executive Di $69,995 $69,995 2024
Hartford Community Resorative Justice Center Inc VT$448,296 Executive Director $62,170 $62,416 2023
This Is Living Ministries TN$380,610 President $44,200 $45,012 2024
Man Up Inc RI$377,528 Ceo/founder $108,536 $100,829 2024
Red Lodge Transition Services OR$454,677 Executive Dir. $60,345 $54,293 2024
Celebrate Forever Families TX$376,007 Out Going Executive Director $54,808 $53,116 2024
Rebuilding Exoffenders Successfully FL$360,213 Executive Director $72,000 $65,530 2024
Joshua's Promise Ministries Inc FL$353,006 President $37,200 $33,857 2024
New Beginnings Reentry Services Inc MA$482,091 Exec. Dir. & Board Member $107,870 $93,913 2024
Trinity Restoration Ministries TX$346,973 President/executive Director $27,000 $26,940 2023
Florida Foundation For Correctional FL$485,052 Executive Director $117,000 $106,487 2024
Bethany Haven Inc KY$344,379 Executive Director $52,648 $53,388 2025
Ncircle Inc KS$338,461 Executive Dir. $69,973 $75,402 2023
Transitions Of Dyer County TN$335,492 Executive Director $45,050 $45,878 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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)77th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted79th

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 (Valerie Kelley-bonner) 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 53 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,196 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). 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.