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PeerBasis
Compensation Comparability Determination

Friends Of 400 Foundation

Executive Director / CEO

EIN 471163974
AL · NTEE Z99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shellie Mitchell, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 198 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shellie Mitchell — reported title “PRESIDENT/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

198 organizations qualified on sector, size, and geography 198 within the band form the benchmarked peer set.

Distribution of comparable compensation

$38 total compensation of comparable organizations → $430,672 $25,000
$10,55010th
$25,37725th
$52,604Median
$74,87775th
$103,30890th
$25,000This org · 25th
p10$10,550
p25$25,377
p50$52,604
p75$74,877
p90$103,308
$25,000

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 AL 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
Breast Wishes Foundation OH$351,875 Vice Chair/e $13,450 $12,808 2024
Sky Mountain Wild Horse Sanctuary NM$354,808 Executive Director $71,264 $68,913 2024
Stage Center LA$355,012 Executive Director $35,734 $36,422 2023
Shore Builders Association NJ$357,448 Director $100,328 $80,537 2024
Prentis Family Support Foundation MI$345,967 Treasurer $20,953 $20,019 2023
Compasspoint Mentorship CA$345,937 Executive Director $70,000 $55,950 2023
Independence Pass Foundation CO$345,874 Executive Director $119,602 $106,156 2023
Lutheran Housing Corporation Of Oil City PA$345,585 Chief Executive Officer $39,302 $36,279 2023
Ricrack Inc LA$345,417 Executive Dir. $15,385 $15,232 2024
Wa State Association Of Rsvp Directors ID$360,710 Vp/business Mgn $10,000 $9,564 2024
Friends Of Manito WA$361,004 Executive Dir. $57,692 $46,440 2024
San Diego County Dental Foundation CA$361,587 Executive Director $82,500 $64,049 2024
Care Fresno Inc CA$362,423 Executive Dir. $62,555 $47,313 2025
Washington Association Of Criminal Defense Lawyers WA$342,213 Executive Director $104,980 $87,000 2023
Zen Hospice Project CA$341,218 Executive Dir. $143,380 $111,314 2024
Light Of The Rockies Christian Counseling Center CO$341,083 Executive Director $7,380 $6,362 2024
Sacramento Housing Alliance CA$364,510 Executive Director $89,550 $69,523 2024
Big Sister League Residency Inc CA$340,583 Executive Dir. $35,490 $28,367 2023
Warrior Food Project Inc FL$339,722 President $78,500 $66,303 2024
Heritage Private School Inc OH$365,865 Administrator $6,000 $5,714 2024
The Detroit Creativity Project MI$338,412 Executive Di $67,501 $62,641 2024
Bay Area Psychotherapy Training CA$337,616 Executive Di $54,600 $43,641 2023
Va'ad Harabanim Of Greater Seattle WA$369,517 Secretary $66,486 $53,519 2024
Living Voices WA$334,859 Artistic Director $60,000 $48,298 2024
Na Moku Aupuni O Ko Olau Hui HI$334,485 President $10,721 $8,630 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default25th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted18th

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 (Shellie Mitchell) 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 198 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 25th 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.