Compensation Comparability

This analysis benchmarks the total compensation of Nicole Minyard, Executive Director / CEO ($50,163) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
Advocates For Womens And Kids Equality	TN	$275,539	$75,137	990
Empower Illinois	IL	$276,402	$124,945	990
Teachers Unite Inc	NY	$274,686	$80,032	990
Manos Inocentes Por El Derecho A La Vida	UT	$278,541	$3,038	990
Sound Start Foundation	NJ	$279,925	$99,394	990
Macon-bibb Mayor's Literacy	GA	$280,335	$75,816	990
Awareness Is Prevention Inc	NV	$270,478	$13,436	990
Nd Senior Career Development	ND	$282,338	$52,201	990
Redemption Foundation	MI	$283,390	$20,664	990
South Carolina First Steps To	SC	$265,605	$43,537	990
R4creating	NM	$265,057	$80,632	990
South Carolina First Steps To	SC	$260,668	$73,676	990
Pa Families For Education Choice	PA	$260,174	$32,136	990
Walnut Grove Coop Inc	DE	$259,090	$33,199	990
Institute For Black Solidarity With Israel	NC	$294,916	$93,768	990
Education Justice Coalition Of Vt	VT	$254,459	$46,753	990
Charter Schools Action Fund	DC	$254,081	$25,869	990
Heart Sense Corporation	LA	$253,733	$122,547	990
Grow Allen Inc	IN	$298,000	$73,175	990
Northstar Tutoring	DC	$251,101	$102,117	990
South Carolina First Steps	SC	$301,081	$43,680	990
National Assn Of Worksite Health Care	TX	$301,700	$51,344	990
Washington Ethnic Studies Now	WA	$249,502	$131,143	990
Washington Student Association	WA	$248,411	$54,007	990
South Carolina First Steps	SC	$247,364	$46,477	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 TN 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:

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

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	40^th
Total compensation (D + F), as reported (no adjustments)	41^st
Reportable pay only (column D), adjusted	40^th
All sources (D + E + F), adjusted	37^th

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

The compensation of the Executive Director / CEO (Nicole Minyard) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 68 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $50,163 is reasonable (approximately the 40^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].