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PeerBasis
Compensation Comparability Determination

Northeastern Mental Health Foundation

Executive Director / CEO

EIN 460373123
SD · NTEE F32I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Kornder, Executive Director / CEO ($22,719) against every comparable organization that fit the selection criteria — 366 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

366 organizations qualified on sector, size, and geography 366 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $235,382 $22,719
$10,44710th
$24,48325th
$42,423Median
$60,25675th
$75,28090th
$22,719This org · 23rd
p10$10,447
p25$24,483
p50$42,423
p75$60,256
p90$75,280
$22,719

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 SD 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
Baton Rouge Crisis Intervention Center LA$169,449 Executor Director $37,180 $37,096 2024
National Woman's Christian Temperance IL$169,019 President $2,000 $1,782 2024
Life Houses Inc MT$168,595 Executive Dir. $21,055 $20,565 2024
Institute For Behavior And Health Inc MD$168,314 Secretary $100,000 $84,712 2024
Children Are A Gift Foundation TX$171,045 Former Exec Dir $13,063 $11,840 2024
Dallas Intergroup Association TX$171,502 Office Manager $57,758 $52,351 2024
Ocl Properties Inc NY$171,633 Chief Financial Officer $73,290 $60,008 2024
Therapy Experienced OR$166,809 President $43,950 $36,982 2024
The Research And Recognition NY$166,782 Chief Executive Officer $25,000 $20,469 2024
North Fayette Valley Community IA$166,740 Mentor Coord $11,036 $11,272 2023
The Center For Reintegration NY$166,063 Executive Director $12,560 $10,588 2023
House Of Hope Of Washington County OH$173,352 Executive Director $26,849 $25,767 2024
Anchor International CO$173,676 Executive Director $49,400 $42,921 2024
Neighborhood Living Resources CO$165,355 Ceo $33,102 $29,610 2023
Day At A Time Inc CO$165,340 Manager $29,656 $25,766 2024
Mental Health America Of Hendricks County IN$173,989 Executive Director $66,000 $64,927 2023
Central Ohio Group Fellowship Inc OH$165,204 Office Manager $56,134 $53,872 2024
Youth Farm Inc IL$165,178 President & Ceo $21,294 $18,480 2025
Bennie's Barn Inc OK$165,068 Executive Director $21,000 $21,571 2023
Mission For Miracles PA$174,330 Board Member $7,500 $6,777 2024
Substance Abuse Coalition Of FL$174,512 Ceo $100,000 $85,121 2024
Shared Services Alliance SC$174,750 Executive Director $49,063 $47,748 2023
Mujeres Conectadas Inc IN$174,790 President $56,833 $54,306 2024
Healing Minds Nola LA$175,082 President Director $70,850 $70,690 2024
Children S Mental Health Resource Center Inc HI$175,130 Executive Director $22,017 $17,861 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default23rd
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
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 (Susan Kornder) 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 366 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,719 is reasonable (approximately the 23rd 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.