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PeerBasis
Compensation Comparability Determination

Panhandle Forensic Nurse Specialists

Executive Director / CEO

EIN 454968827
FL · NTEE E60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Grant, Executive Director / CEO ($1,852) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,204 total compensation of comparable organizations → $346,535 $1,852
$15,52810th
$33,54725th
$59,089Median
$91,91875th
$123,21390th
$1,852This org · 0th
p10$15,528
p25$33,547
p50$59,089
p75$91,918
p90$123,213
$1,852

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 FL 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 Partnership For A Healthier Carroll MD$247,288 Director/exec Dir/president $10,737 $11,001 2023
Seattle Musicians Access To Sustainable Healthcare WA$247,432 Executive Director $132,408 $126,190 2024
Welcome Wellness Health Ed Resource Ctr MO$248,547 Executive Director $87,711 $101,811 2023
Columbus Regional Diagnostics NC$241,477 Ceo $51,560 $56,711 2024
Spark Ministries Inc KY$252,119 Ceo $31,679 $36,230 2024
Earl Youngs Team TX$239,567 Director $17,000 $18,102 2024
Kids And Paper TX$253,973 Executive Director $112,000 $122,782 2023
The Ability Center Of Southern Nevada NV$256,018 President $57,500 $61,353 2024
Shade Of The Tree Gigstad IA$235,100 Ceopresident $72,400 $84,385 2024
T2 Fitness Foundation VA$258,061 Executive Director $26,808 $28,367 2023
Grays Habor Ems Council Inc WA$258,155 Executive Director $40,057 $39,303 2023
Lansing Syringe Access Inc MI$233,783 President $4,583 $5,035 2024
Equihope TX$258,851 Officer $66,652 $70,972 2024
Replay For Kids OH$259,886 President $16,525 $19,181 2023
Cierra Sisters WA$260,526 Ceo $70,800 $69,468 2023
California Alliance Of Caregivers CA$260,824 Executive Director $64,333 $60,880 2023
Cek Rn Consulting Inc NY$231,720 Executive Director $101,900 $100,913 2023
The Care Project Inc CA$262,416 Secretary $19,897 $18,289 2024
Lunenburg Health Service Inc VA$262,565 Secretary $20,280 $20,844 2024
Tundra Health Initiative Corp AK$262,597 President/treasurer $28,725 $29,233 2024
Multiple Sclerosis Resources Of Central NY$229,479 Executive Director $76,059 $73,161 2024
Danville Neca-ibew Electrical Jatc IL$228,990 Training Director $63,333 $68,237 2023
Health Care For All Oregon OR$264,676 Executive Director $78,929 $78,024 2024
Indiana Community Health Worke IN$266,886 Board Member $99,198 $111,356 2024
Health For Everyone CA$270,756 Director Of Clinic $9,100 $8,365 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted0th

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 (Sheila Grant) 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 85 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,852 is reasonable (approximately the 0th 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.