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PeerBasis
Compensation Comparability Determination

The Blue Heart Foundation

Executive Director / CEO

EIN 463782821
CA · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy T Blevins, Executive Director / CEO ($11,711) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tammy T Blevins — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,089 total compensation of comparable organizations → $179,695 $11,711
$18,75110th
$34,39825th
$56,778Median
$76,09275th
$102,83190th
$11,711This org · 5th
p10$18,751
p25$34,398
p50$56,778
p75$76,092
p90$102,831
$11,711

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 CA 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
Drawbridge CA$309,553 Executive Dir. $102,999 $102,999 2024
We Lead Ours CA$313,210 Ceo $34,112 $34,112 2024
Focusfish Inc CA$296,355 Executive Dir. $73,963 $76,148 2023
New Hope Community Development CA$295,653 Executive Dir. $16,000 $16,473 2023
Im A Movement Not A Monument CA$294,495 Ceo $19,875 $19,875 2024
The Axiom Project Inc CA$290,761 Executive Dir. $53,406 $53,406 2024
Sacred Rok CA$289,602 Executive Dir. $43,000 $44,270 2023
Renegade Girls CA$288,333 Co Director $101,000 $103,983 2023
Aster Study Center Inc CA$288,192 Board Member $8,000 $8,236 2023
Envision Your Pathway Inc CA$286,377 Executive Director $104,000 $101,319 2025
School Of Unity And Liberation CA$283,558 Executive Dir. $76,013 $78,258 2023
Badger Association For Athletic Develop CA$283,416 President & Ceo $45,500 $45,500 2024
Fostering Youth Independence CA$335,766 Treasurer $62,000 $63,831 2023
Levon Ishtoyan Foundation CA$342,158 Treasurer $28,000 $28,827 2023
East Los Angeles Boys And Girls Club CA$342,376 Executive Director $67,320 $69,308 2023
Santa Barbara School Of Squash CA$342,875 Executive Director $106,670 $106,670 2024
Santa Clara Diving Club CA$343,321 Head Coach $95,150 $95,150 2024
Ourtism CA$343,806 Founder $30,414 $31,312 2023
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $75,923 2024
Srd-straightening Reins Foundation CA$346,745 Director $35,256 $35,256 2024
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $3,089 2023
Sola Robotics CA$347,696 Executive Director $57,960 $57,960 2024
The Greenhouse CA$348,281 Executive Director (March To Present) $59,913 $59,913 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $120,000 2024
Truly Reviving Our Youth CA$353,693 Director & President (Cvo) $95,212 $98,024 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Tammy T Blevins) 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 62 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,711 is reasonable (approximately the 5th 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.