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PeerBasis
Compensation Comparability Determination

The Hearth

Executive Director / CEO

EIN 462554780
OR · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Yaconelli, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 185 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Yaconelli — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $211,917 $78,000
$14,68810th
$35,74925th
$60,018Median
$78,87575th
$107,41290th
$78,000This org · 74th
p10$14,688
p25$35,749
p50$60,018
p75$78,875
p90$107,412
$78,000

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 OR 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
Soaring As Eagles Outreach Ministry NC$280,536 Executive Director $41,600 $46,286 2023
Rising Leaders Inc OH$277,783 Executive Director $67,848 $77,382 2023
Advocates For Illinois Children IL$281,076 President $183,365 $188,549 2024
Korean Kids And Orphanage Outreach MI$282,150 Chief Admini $46,400 $50,093 2024
Choose Mental Health UT$282,867 President $116,283 $124,479 2024
Project Angel Hugs WI$275,446 Executive Di $64,145 $70,068 2024
Stark Community Support Network OH$275,381 Executive Director $65,000 $72,007 2024
Twenty-one Senses Inc Nfp IL$275,255 Coo $48,800 $51,662 2023
Whistle Stop Supervised Child Visitation LA$272,097 Executive Director $63,074 $74,789 2023
Heart For Home MI$286,517 Co-ceo $19,615 $21,176 2024
Norfolk Casa Inc VA$270,836 Executive Of $76,000 $74,774 2025
Montrose Grace Place TX$287,895 Executive Director $18 $18 2024
Girls On The Run Of Nebraska NE$288,086 Executive Di $91,787 $100,595 2025
Visionary Youth NE$270,255 Executive Director $35,843 $40,322 2024
Open Arms Native Missions MN$288,373 Ex Director $28,131 $29,073 2024
Paulding Pregnancy Services Inc GA$269,513 Director $31,425 $33,048 2024
Carries Kids Inc ND$289,877 Pres/exec Di $112,290 $128,887 2024
Wetzel-tyler Child Advocacy Center WV$268,458 Executive Director $49,759 $56,350 2024
A Bed 4 Me Foundation Inc FL$268,409 Executive Director $44,750 $45,269 2023
Camp Possibilities Foundation MD$268,393 Executive Director $58,393 $57,100 2024
The Court & Child Advocacy Group Inc IN$267,472 Director $76,792 $87,203 2023
Casa Of Titus Camp And Morris Counties TX$290,967 Executive Director $58,313 $61,010 2024
Tecumseh Tomorrows Inc NE$265,257 Secretary $24,485 $28,358 2023
Jubilee Consortium CA$293,411 Executive Dir. $24,759 $23,022 2023
Tire Swing Collective Inc GA$263,850 Executive Director / Board Member $84,000 $88,340 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default74th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted72nd

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 (Mark Yaconelli) 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 185 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 74th 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.