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PeerBasis
Compensation Comparability Determination

The Potters Hands Foundation Inc

Executive Director / CEO

EIN 464010419
NY · NTEE T99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah Kuehner, Executive Director / CEO ($85,748) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Kuehner — reported title “EXECUTIVE DIRECTORBOARD CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$571 total compensation of comparable organizations → $221,628 $85,748
$16,91710th
$29,47825th
$55,179Median
$92,57475th
$124,30590th
$85,748This org · 68th
p10$16,917
p25$29,478
p50$55,179
p75$92,574
p90$124,305
$85,748

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 NY 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
Kansas Financial Empowerment Foundation KS$458,087 President $478 $571 2024
Friends Of The School Of The Arts Fnd CA$438,471 Treasurer $5,000 $4,655 2025
Olde Towne Theatre Co Inc SD$433,343 Executive Di $27,209 $34,213 2023
Love's Arm Outreach Ministries Inc TN$469,493 Executive Di $55,050 $64,037 2024
The Central Benefits OH$424,274 Secretary $105,945 $127,847 2023
Ventura Music Festival Association CA$423,602 Executive Di $115,000 $109,893 2024
World Stewardship Institute CA$419,063 President $48,960 $46,786 2024
Ivan & Caroline Wilson Memorial IA$417,707 Trustee $15,000 $18,712 2023
Ymca Foundation Of Mid-america KS$405,761 Chief Executive Officer $37,063 $44,311 2024
One Equal Heart Foundation WA$402,021 Executive Director $102,175 $104,224 2023
Henrik Lundqvist Foundation Inc NJ$400,275 Executive Dir. $50,000 $49,403 2024
The Viaquest Foundation OH$397,274 Executive Director $72,853 $87,914 2023
San Diego Council On Literacy CA$513,155 Ceo $86,544 $82,701 2024
Mo Assn Of Rural Education MO$515,810 Exec Director $59,770 $68,251 2025
Burning Ones Inc FL$369,303 President $47,500 $49,382 2024
Overly's Country Christmas Inc PA$368,962 Executive Director $22,625 $25,706 2023
Rocky Mountain Fisher House Foundation CO$535,727 Executive Dir. $52,000 $55,179 2024
Equal Access To Justice Inc NM$362,280 Executive Director $79,435 $92,111 2025
Clothes Helping Kids Inc NM$540,148 Executive Di $15,000 $17,393 2025
The Waterhouse Charitable Trust HI$350,901 Co-trustee $109,480 $111,676 2023
Cardiostart International Inc FL$566,051 Secretary $55,500 $59,402 2023
Building Owners And Managers GA$570,038 Executive Di $28,076 $31,241 2024
Africa Network Evangelism Task TX$327,442 Ceo & Chairman $119,400 $136,080 2023
Finao WI$314,091 President $14,400 $17,134 2023
Friends Of Michlalah Yerushalayim Inc NY$311,382 President $3,600 $3,600 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default68th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted49th

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 (Deborah Kuehner) 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 37 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,748 is reasonable (approximately the 68th 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.