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PeerBasis
Compensation Comparability Determination

Vpoids Inc

Executive Director / CEO

EIN 464953429
CA · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephan Forpeano, Executive Director / CEO ($120,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Stephan Forpeano — reported title “MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $152,227 $120,000
$10,45710th
$25,79325th
$44,452Median
$66,41675th
$81,39590th
$120,000This org · 99th
p10$10,457
p25$25,793
p50$44,452
p75$66,416
p90$81,395
$120,000

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 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
Lazarus Life Ministries OH$191,369 President $37,094 $46,843 2023
Greater Milwaukee Central Office Inc WI$191,044 Executive Director $71,806 $86,846 2024
Journey House Foundation Inc VA$190,969 Exec. Director/president $44,758 $50,047 2024
Dothan Houston County Substance Abuse AL$193,222 Executive Director $55,428 $69,347 2024
Teen Challenge Of Baltimore Inc MD$194,438 Executive Dir. $21,500 $23,278 2024
Rzp Foundation Inc OH$195,108 Former Ed $42,500 $52,130 2024
Helping Kids To Recover Inc CA$195,142 Ceo $10,000 $10,295 2023
Hope For Appalachia Incorporated WV$197,241 Director Of Development $26,980 $33,830 2024
Epperson Ministries Inc TN$197,840 President $11,500 $14,413 2023
Tennessee Jail Chemical TN$185,436 President $6,750 $8,217 2024
T Whitehead Recovery Center OH$179,273 Director $21,000 $25,758 2024
Outsiders Anonymous TX$204,614 Program Director $30,000 $35,779 2023
Concho Valley Turning Point TX$177,344 Executive Director $45,000 $53,669 2023
Substance Abuse Coalition Of FL$174,512 Ceo $100,000 $108,792 2024
Hanani House MO$209,092 Director Of $21,112 $25,896 2024
Addiction Recovery Institute NC$211,585 President $24,000 $29,567 2023
Dallas Intergroup Association TX$171,502 Office Manager $57,758 $66,909 2024
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $11,595 2024
Life Houses Inc MT$168,595 Executive Dir. $21,055 $26,284 2024
Impactful Changes Inc MD$214,869 Ceo $25,000 $27,067 2024
Life Change Centers TX$215,002 President $15,461 $17,911 2024
Gateway House Inc OH$215,484 Executive Director (From 6/22) $63,312 $79,951 2023
North Fayette Valley Community IA$166,740 Mentor Coord $11,036 $14,407 2023
Beech Grove Comprehensive Drug-free IN$164,073 Executive Di $50,394 $61,544 2024
A Place Of Comfort Inc CA$220,156 Executive Dir. $75,500 $77,730 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted97th

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 (Stephan Forpeano) 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 78 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120,000 is reasonable (approximately the 99th 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.