Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

C-line Counseling Center

Executive Director / CEO

EIN 462881405
NJ · NTEE E99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caroline Nelson, Executive Director / CEO ($16,500) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Caroline Nelson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$845 total compensation of comparable organizations → $261,018 $16,500
$14,87110th
$35,00025th
$50,291Median
$95,13575th
$139,19890th
$16,500This org · 13th
p10$14,871
p25$35,000
p50$50,291
p75$95,135
p90$139,198
$16,500

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 NJ 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
Upper Midlands Rural Health Network SC$258,850 Executive Dir. $94,561 $113,754 2023
Healthy Hearts Institute CA$262,570 Board Chair $42,857 $42,673 2023
Giving Health Inc GA$263,218 Chief Medical Dir $750 $845 2024
Life Resources Of Georgia Inc GA$255,952 Executive Di $44,098 $49,662 2024
The Medical Center Auxiliary PA$265,169 President & Ceo $42,768 $49,179 2023
Forbes Medical Staff Fund PA$253,879 President $20,000 $22,338 2024
Inteleos Foundation Inc MD$267,449 Ceo/executive Director $40,758 $42,678 2024
Climatework Maine ME$268,900 Director $117,335 $131,594 2024
Seashore Gardens Foundation NJ$272,798 Treasurer $253,529 $261,018 2023
Pontifex Inc OH$248,028 President $52,000 $63,508 2023
Harbor Emergency Medical Education Foundation CA$277,634 Research Assistant $8,980 $8,685 2024
What To Expect Project DC$280,090 President & E.d $132,652 $130,377 2024
Northwest Medical Center Foundation Inc MO$280,795 President/ceo $28,195 $34,435 2023
Trellis Horticultural Therapy GA$239,062 Treasurer $36,000 $40,542 2024
Epiphany Project Inc AZ$281,911 Co-president $47,333 $50,985 2024
Growing Up Together SD$233,422 Executive Director $25,032 $30,145 2025
Messengers For Health MT$292,200 Executive Director $88,626 $110,160 2023
Hooves Of Hope Equestrian Center Inc KY$292,364 President $48,001 $57,760 2024
Servicemembers Undertaking Disabled TX$224,453 Executive Director $84,914 $95,135 2024
Region Ii Emergency Medical Services NM$297,078 Employee $36,400 $45,144 2023
Minnesota Masonic Children's Clinic For MN$299,202 President/ceo - Charities $34,208 $38,976 2023
Mountainside Hospital Medical Staff NJ$300,341 President $35,000 $35,000 2024
Holdyou Foundation Inc CA$219,511 President Director $52,000 $50,291 2024
From Fatherless To Fearless OH$303,056 Ceo $118,125 $144,268 2023
Children's Health Foundation Inc OR$215,780 Executive Director $7,586 $7,686 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted7th

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 (Caroline Nelson) 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 45 similarly situated organizations (Same NTEE sector (E99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,500 is reasonable (approximately the 13th 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.