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PeerBasis
Compensation Comparability Determination

Prodigal Daughters Journey Home Inc

Executive Director / CEO

EIN 464803737
FL · NTEE F22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Gattuso, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,637 total compensation of comparable organizations → $158,097 $12,000
$17,40810th
$30,28025th
$46,000Median
$61,65675th
$77,84590th
$12,000This org · 2nd
p10$17,408
p25$30,280
p50$46,000
p75$61,656
p90$77,845
$12,000

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

OrganizationStateTotal revenueTotal compSource
Morgan County Court Services IAL $247,119$65,888 990
Pri Counseling Services IncNC $258,830$35,417 990
The Way Homes IncMD $244,388$30,280 990
Free State Regional Svc Ctr Of Na IncMD $261,601$33,253 990
Breakaway IncMN $242,711$65,172 990
Peniel Recovery Ministries IncGA $242,375$35,963 990
Freedom House Of Mecklenburg IncNC $240,894$45,829 990
Merit Family ServicesTX $264,963$15,890 990
Recovery Community Foundation OfGA $265,304$64,219 990
Gateway Of Hope AddictionNC $237,497$51,329 990
Cornerstone For HopePA $226,245$59,016 990
180 Center IncTN $281,032$46,482 990
Wyoming Professional Assistance ProgramWY $223,305$102,588 990
Never Alone TransitionalTN $223,094$60,784 990
Family Care Excellence IncorporatedOH $222,524$50,735 990
Miller Fellowship House IncCA $283,201$19,363 990
Tobiah Life CenterNJ $220,249$22,803 990
Grace House NorcalCA $219,187$39,557 990
Step By Step RecoveryGA $286,832$22,718 990
Central California Fellowship OfCA $211,610$61,654 990
City Of Refuge Hopewell IncVA $296,103$17,143 990
Kansas City Kansas Alcohol SafetyKS $205,633$46,000 990
One Bridge To Hope IncKY $202,538$46,744 990
Capstone Recovery Center IncNC $201,000$40,812 990
New Beginnings Fellowship CenterCA $304,477$99,869 990

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 FL 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted2nd

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 (Denise Gattuso) 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 41 similarly situated organizations (Same NTEE sector (F22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 2nd 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). 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.