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PeerBasis
Compensation Comparability Determination

Fresh Aire Samaritan Counseling Center

Executive Director / CEO

EIN 454169554
MI · NTEE F30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Arthur-boone, Executive Director / CEO ($36,685) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Todd Arthur-boone — reported title “ECECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,235 total compensation of comparable organizations → $92,424 $36,685
$3,90510th
$28,99225th
$45,749Median
$55,84275th
$74,00690th
$36,685This org · 27th
p10$3,905
p25$28,992
p50$45,749
p75$55,842
p90$74,006
$36,685

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
The Stillpoint Resources CA$130,123 Executive Dir. $62,486 $52,275 2023
Tlr Realty RI$133,126 President $52,490 $48,763 2023
Center For Care & Counseling GA$134,794 Director $49,167 $46,521 2024
The Arc Of The Gulf Coast TX$116,993 Executive Director $61,300 $59,408 2023
Hope Valley - Helping Others Through Per OH$143,526 Executive Director $90,069 $92,424 2023
Family Assessment Clinic MI$145,514 Co-director $3,500 $3,500 2023
Vista Center MI$153,500 Director $48,200 $45,610 2025
Biblical Restoration Ministries Inc IA$154,580 President $76,077 $78,388 2024
Jersey Innovative Services Foundati NJ$162,494 Trustee $2,660 $2,235 2024
Petersburg Mental Health Services Inc AK$162,935 Executive Director $41,900 $36,725 2025
Casa De Santa Maria Inc CO$91,512 Co Exec Director $5,000 $4,512 2024
The Research And Recognition NY$166,782 Chief Executive Officer $25,000 $21,259 2024
Therapy Experienced OR$166,809 President $43,950 $38,408 2024
Mental Health America Of Hendricks County IN$173,989 Executive Director $66,000 $67,432 2023
Runnin Free Ranch TX$180,228 Executive Direc $48,600 $45,749 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 2023 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted27th

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 (Todd Arthur-boone) 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 15 similarly situated organizations (Same NTEE sector (F30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,685 is reasonable (approximately the 27th 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.