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PeerBasis
Compensation Comparability Determination

Seacoast Pathways

Executive Director / CEO

EIN 462658558
NH · NTEE F80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Christine Mcmahon, Executive Director / CEO ($151,561) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,938 total compensation of comparable organizations → $125,928 $151,561
$33,57210th
$47,62325th
$71,127Median
$85,96075th
$100,82790th
$151,561This org · 100th
p10$33,572
p25$47,623
p50$71,127
p75$85,960
p90$100,827
$151,561

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

OrganizationStateTotal revenueTotal compSource
Black Men SpeakCA $318,188$67,396 990
Psychotherapy Training AssociatesCA $314,697$16,365 990
Resource Development InstituteMO $312,122$104,444 990
National Alliance On Mental Illness OfNY $307,484$64,658 990
Nami Broward County IncFL $331,789$125,928 990
Emotions Matter IncNY $301,412$64,069 990
Nami Davidson County IncTN $333,149$98,415 990
North Carolina Infantyoung ChildNC $333,856$90,870 990
Conneaut Human Resources Council IncOH $295,111$36,877 990
Nami MontanaMT $342,441$110,145 990
Sapientia Initiative IncNY $345,725$71,127 990
The Arc Of Lancaster CountyPA $351,137$52,446 990
Resilience Education And Training Institute IncFL $281,437$42,114 990
American Friends Of Shalvat Chayim IncNY $356,147$78,779 990
Nami Will-grundyIL $363,859$30,713 990
The Yellow Tulip ProjectME $366,033$1,938 990
Lighthouse IncMD $264,244$71,392 990
Mental Health Association Of RhodeRI $261,774$81,049 990
Amazing Grace AdvocacyNC $254,651$77,594 990
Athens Mental Health IncOH $386,065$67,861 990
Dekalb County Mental Retardation BoardAL $234,359$75,600 990
Building Recovery Integrity DedicationGA $223,417$57,588 990
Nami Lorain CountyOH $212,543$73,809 990
Center For Youth Mental HealthCA $440,705$42,800 990
Nami Greater Orlando IncFL $442,313$93,988 990

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 NH 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Christine Mcmahon) 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 27 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $151,561 is reasonable (approximately the 100th 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.