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PeerBasis
Compensation Comparability Determination

Fresh Start Learning

Executive Director / CEO

EIN 452674487
WI · NTEE I73
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Yarbrough, Executive Director / CEO ($118,339) against every comparable organization that fit the selection criteria — 431 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

How comparable organizations were selected

431 organizations qualified on sector, size, and geography 431 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9 total compensation of comparable organizations → $389,548 $118,339
$18,61910th
$37,59725th
$56,033Median
$74,31175th
$93,48890th
$118,339This org · 95th
p10$18,619
p25$37,597
p50$56,033
p75$74,311
p90$93,488
$118,339

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

OrganizationStateTotal revenueTotal compSource
Pittsburgh Legal Diversity & InclusionPA $248,600$96,693 990
First Judicial District Casa-gal ProgramMT $248,664$56,441 990
Hero House The Childrens AdvocacyGA $248,817$62,609 990
Family & Children's CouncilIA $247,648$84,193 990
Hands Of Luke Medical MinistriesTX $249,383$4,310 990
The Front Line FoundationMN $247,108$51,249 990
1614-1622 Jonquil TerraceIL $249,733$18,619 990
West Virginia Bar Foundation IncWV $246,729$38,380 990
The Rise Foundation By Envoy IncIL $250,000$128,475 990
Made New Foundation IncCA $246,584$13,643 990
New Vision IncTN $250,643$51,331 990
Treatment Court Foundation Of Sweetwater CountyWY $250,657$58,851 990
Capital Region Crime Stoppers IncLA $245,875$84,349 990
Women Of Hope IncOH $245,629$65,257 990
Opening Doors International Services IncTX $251,057$52,680 990
Journey 4wardTX $245,349$50,512 990
Anchor Of Hope International Ministries IncCA $245,329$46,434 990
Road To Empowerment RestorativeCA $251,367$26,457 990
Faith Based Security Network IncKS $251,617$49,373 990
Battered But Not BrokenSC $245,008$51,920 990
Pedal The PacificTX $244,736$64,097 990
Allegheny County Police AssociationPA $251,989$454 990
The Delta ProjectMI $244,281$74,124 990
Community Solutions Of Central OregonOR $252,526$42,032 990
New Mexico FoundationNM $243,823$61,792 990

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 WI 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)94th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted91st

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 (Nancy Yarbrough) 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 431 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $118,339 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). 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.