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

Judson Center Staffing Solutions Inc

Executive Director / CEO

EIN 463078309
MI · NTEE P82
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lenora Hardy-foster, Executive Director / CEO ($27,814) against every comparable organization that fit the selection criteria — 362 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lenora Hardy-foster — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

362 organizations qualified on sector, size, and geography 362 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $212,500 $27,814
$4,99210th
$11,62425th
$22,586Median
$40,05775th
$60,37790th
$27,814This org · 59th
p10$4,992
p25$11,624
p50$22,586
p75$40,057
p90$60,377
$27,814

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 MI 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
Vida Spiritual Learning Center Inc CA$64,776 Spiritual Director $44,808 $37,486 2024
The Foundation Of I Inc HI$64,671 President $15,000 $13,395 2023
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $37,699 2024
Educational Center For The Visually Impaired IL$64,656 Executive Director $37,800 $37,068 2023
Spiritual United Nations IL$64,644 President $9,360 $8,915 2024
United Way Of North Central Arkansas AR$64,594 Executive Director $36,540 $39,793 2024
Northeast Minneapolis Lions Community MN$64,518 Gambling Manager $42,813 $40,986 2024
Hesston Area Seniors Inc KS$64,476 Director $33,957 $35,542 2024
Military Families United - Michigan MI$64,420 Treasurer $20,000 $20,000 2024
United Way Of Central Mo Foundation MO$65,045 President $3,603 $3,697 2024
Mind Power Enterprise Ii Inc VA$64,286 President $42,901 $40,132 2024
The Servants Portion Inc OH$65,224 Director $6,800 $6,978 2024
Wellness Works Inc AK$65,228 President $7,364 $6,821 2024
American Canyon Family Resource Center CA$64,230 Executive Director $23,780 $19,894 2024
By Provision AL$65,242 Executive Di $44,300 $47,737 2023
Loaves And Fishes International Inc FL$65,242 Asst Manager $24,000 $22,489 2023
First There Foundation Inc TX$64,114 Pres/director $5,000 $4,989 2023
Family Ministries Of America Inc NC$65,398 Executive Director $50,000 $50,053 2024
Mohonk Education & Neuropsychological Foundation Inc CT$65,483 Executive Director $17,917 $16,276 2024
The Dunmore Senior Citizens Center Inc PA$63,912 Executive Director $13,230 $12,453 2025
Floyd Kress Inc MD$65,705 President $20,272 $18,904 2023
Infinity Equine Therapy Inc NJ$65,726 Secretary $3,200 $2,768 2024
Addiction Research Foundation AL$63,662 Ceo $60,000 $64,655 2023
New Beginnings Outreach Inc NY$65,814 President $11,000 $9,630 2024
Npx Charitable Inc CA$63,502 President $10,000 $8,613 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default59th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted90th

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 (Lenora Hardy-foster) 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 362 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,814 is reasonable (approximately the 59th 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.