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PeerBasis
Compensation Comparability Determination

Tioga County Homeless Initiative

Executive Director / CEO

EIN 454523970
PA · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Abigal Thorborg, Executive Director / CEO ($44,875) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Abigal Thorborg — reported title “DIRECTOR OPE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,834 total compensation of comparable organizations → $136,486 $44,875
$22,30610th
$44,36625th
$56,773Median
$73,52675th
$86,60390th
$44,875This org · 26th
p10$22,306
p25$44,366
p50$56,773
p75$73,526
p90$86,603
$44,875

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 PA 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 Port Ministries IL$411,460 Executive Director $80,024 $78,891 2024
Jesus House Odessa Inc TX$415,539 Executive Director $91,900 $92,184 2024
Family Promise Of Baldwin County AL$415,836 Executive Di $61,669 $66,808 2024
Homeless Helping Homeless MN$415,909 Chair Of Board $16,499 $16,831 2023
The Bridge Ministry Inc OH$399,230 Secretary Exectuvie Director $53,454 $56,773 2024
Corpus Christi House Inc ID$398,847 Executive Director $78,135 $83,350 2024
Texoma Family Shelter TX$423,196 Executive Dir $63,750 $63,947 2024
Integrated Recovery Network CA$397,973 Executive Dir $34,694 $30,041 2024
Community Education Partnerships CA$425,539 Executive Director $87,500 $78,004 2023
Family Promise Of Lawton Incorporated OK$426,003 Executive Director $43,811 $49,805 2023
Bethlehem Emergency Sheltering Inc PA$394,511 Executive Director $62,071 $63,904 2023
Family Promise Of Augusta Inc GA$428,813 Executive Director $54,157 $54,605 2024
Portsmouth Volunteers For The VA$428,982 Executive Director $69,566 $69,345 2023
Merge Memphis TN$429,848 Board Member $34,560 $37,504 2023
Shenandoah Alliance For Shelter VA$386,985 Executive Director $51,853 $48,911 2025
Tourettes' Foundation For Needy Children Inc CA$386,297 Executive Director $29,465 $26,267 2023
Cy-fair Helping Hands TX$384,316 Executive Director $73,900 $76,318 2023
Family Promise Of The Midlands Inc SC$438,794 Executive Director $93,265 $100,450 2023
Homeless Gay Kids - Houston TX$441,152 Executive Director $100,641 $100,952 2024
Interfaith Community Pads Inc IN$443,348 Executive Director $54,807 $57,958 2024
Southwest Georgia Housing Opportunities GA$376,580 Executive Director $48,479 $48,880 2024
Family Promise Of Montgomery County TX$445,304 Exec Dir $72,711 $72,935 2024
Greater Cincinnati Coalition For The Homeless OH$375,871 Executive Director $47,536 $50,488 2024
Encompass Yamhill Valley OR$375,109 Executive Director $60,223 $56,082 2024
3rd Shift Warming Cooling Center OH$447,015 Executive Director $53,380 $55,233 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default26th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted26th

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 (Abigal Thorborg) 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 81 similarly situated organizations (Same NTEE sector (P85), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,875 is reasonable (approximately the 26th 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.