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PeerBasis
Compensation Comparability Determination

Live 4 Evan Inc

Executive Director / CEO

EIN 461948281
MA · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jack Nealon, Executive Director / CEO ($31,954) against every comparable organization that fit the selection criteria — 209 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

209 organizations qualified on sector, size, and geography 209 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,162 total compensation of comparable organizations → $329,755 $31,954
$9,89210th
$26,52925th
$48,622Median
$79,27675th
$106,57790th
$31,954This org · 30th
p10$9,892
p25$26,529
p50$48,622
p75$79,276
p90$106,577
$31,954

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

OrganizationStateTotal revenueTotal compSource
Millers Foundation IncMA $260,924$12,848 990
StorylineTX $266,526$130,909 990
Barb Food Mart NfpIL $259,966$60,036 990
United Way Of Parker CountyTX $259,941$70,943 990
Boca Raton Police Foundation IncFL $259,639$129,024 990
Project Prakash Foundation IncMA $267,302$33,750 990
Sms Research Foundation IncCT $267,378$104,339 990
Silver Creek Alliance IncID $259,427$21,309 990
The All Souls' FoundationTX $268,275$28,942 990
The Adam Wysota Foundation IncCT $258,306$52,170 990
C P Center Foundation Of OrangeNY $269,306$24,460 990
Rahima Aziz Foundation CorpNY $269,470$45,754 990
Focal Point CorporationMO $270,130$2,846 990
Sunsar Maya IncCA $270,320$69,252 990
Warm FoundationTX $256,540$18,496 990
Hang Tough Foundation IncFL $270,846$65,736 990
Nailba Charitable FoundationDC $270,940$34,158 990
Affinity Federal Credit Union FoundationNJ $271,214$22,457 990
Heros For HerosTX $271,508$105,751 990
Kansas Children's Service League FoundationKS $255,351$42,033 990
The Andersons Fund SupportingOH $271,579$72,666 990
American Society Of RetinaIL $272,520$69,004 990
Admin HubCA $273,229$72,215 990
Edgerton Hospital CapitalWI $253,430$11,190 990
Unity Healthcare FoundationIA $274,033$53,719 990

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 MA 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 default30th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted21st

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 (Jack Nealon) 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 209 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,954 is reasonable (approximately the 30th 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.