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PeerBasis
Compensation Comparability Determination

3e Restoration Inc

Executive Director / CEO

EIN 464644669
VA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Harden, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,293 total compensation of comparable organizations → $154,748 $40,000
$33,69810th
$48,28325th
$62,650Median
$84,49575th
$119,14790th
$40,000This org · 23rd
p10$33,698
p25$48,283
p50$62,650
p75$84,495
p90$119,147
$40,000

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 VA 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
Street Hearts Inc VA$404,590 Founder Executive Director $35,296 $35,296 2023
Salem Ministers Conference Community Food Pantry VA$429,003 Executive Director $54,696 $53,127 2024
Ascend - Leadership Through Athletics Inc VA$429,179 Executive Director $55,938 $54,333 2024
Family Promise Of Greater Roanoke VA$372,028 Executive Di $91,440 $88,817 2024
Tophand Foundation Inc VA$356,307 Director $32,633 $32,633 2023
Service Never Sleeps VA$460,661 Ceo $159,319 $154,748 2024
Associates Of St John Bosco Inc VA$352,962 Executive Director $85,000 $80,433 2025
Bread For Life Community Food Pantry Inc VA$464,706 Executive Director $15,000 $14,570 2024
Northern Virginia Veterans Association VA$350,536 President Ceo $80,267 $80,267 2023
Drive To Work VA$467,796 President $125,000 $121,414 2024
Movers Development Center VA$344,650 Chief Executive Officer $76,800 $74,597 2024
International Catholic Legislators Network- Western Hemisphere VA$477,100 Vice Presidentcfo $3,480 $3,293 2025
Friendship House Roanoke Inc VA$335,397 Executive Director $62,071 $60,290 2024
Interstate Shellfish Sanitation VA$480,764 Executive Di $152,203 $147,836 2024
Youth Volunteer Corps Of Hampton VA$325,852 Executive Di $69,667 $67,668 2024
The Cameron K Gallagher Foundation VA$492,714 Executive Director $83,140 $83,140 2023
By His Wounds Inc VA$314,584 Treasurer $57,417 $55,770 2024
Three-wide Ministries VA$300,461 President $39,600 $39,600 2023
Beyond Boundaries VA$516,712 Co-founder/e $74,667 $72,525 2024
Front Royal Pregnancy Center Inc VA$298,177 Executive Director $48,000 $48,000 2023
Bristol Faith In Action Inc VA$295,818 Executive Director $40,923 $39,749 2024
Circles Ashland Inc VA$293,750 Executive Director $62,025 $62,025 2023
Vine And Fig Tree VA$290,001 Vice Preside $80,000 $80,000 2023
Village To Village VA$287,606 Executive Di $37,991 $36,901 2024
Toby's Dream Foundation Inc VA$530,443 Executive Director $88,000 $83,272 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 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 VA 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 default23rd
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted23rd

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 Harden) 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 35 similarly situated organizations (Same NTEE sector (P20) + VA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 23rd 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.