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PeerBasis
Compensation Comparability Determination

Hands For Life

Executive Director / CEO

EIN 471325840
AZ · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Oberstein, Executive Director / CEO ($44,850) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Oberstein — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $216,653 $44,850
$7,37410th
$18,14825th
$35,789Median
$59,77775th
$88,87290th
$44,850This org · 59th
p10$7,374
p25$18,148
p50$35,789
p75$59,777
p90$88,872
$44,850

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 AZ 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
Commercial Space Progress NM$83,608 Ceo And Director $42,914 $47,993 2024
Montana Avenue Merchant Association CA$83,773 Treasurer $1,750 $1,571 2024
Innovation Quarter NC$83,520 Director & President $52,534 $56,442 2024
North American Menengage Network Inc MA$83,263 Administrator $17,881 $17,201 2023
Rai Development Corporation NC$84,050 Ceo $31,378 $33,712 2024
American Dental Hygienist Association IL$84,209 Adha Interim Ceo $30,786 $31,471 2024
Parramore District Inc FL$83,081 Exec. Dir. $50,000 $50,283 2023
Estill County 21st Century Inc KY$83,022 Executive Director $41,440 $47,661 2023
Orleans County Local Development NY$82,917 C.e.o./c.f.o. $23,698 $22,266 2024
New Bridge Homes Inc MI$84,399 Secretary $1,557 $1,671 2024
Nourishing Networks Consortium WA$84,445 Director $10,000 $9,309 2024
Destination Madison Foundation Inc WI$84,504 President/ceo $31,757 $34,486 2024
Crowley Main Street LA$84,555 Director $18,749 $22,101 2023
Tx Assoc Of Mexican American Chambers Of Commerce TX$82,485 President/ceo $35,600 $37,028 2024
Arise Detroit MI$82,190 Executive Director $78,700 $84,465 2024
Monitor Inc DC$81,986 Director, Co-chairman $154,006 $144,674 2023
Visitors Bureau Of Highland County OH$81,934 Executive Director $22,761 $25,067 2024
Greater Bandon By-the-sea Corp OR$81,792 Executive Director $35,291 $34,078 2024
Center City Development Corporation IN$81,791 Executive Director $7,364 $8,075 2024
Overland Park Chamber Foundation KS$85,551 President $32,826 $36,875 2024
Community Development Fund Of Utah UT$81,669 Chief Executive Officer $27,320 $29,933 2023
Veterans Enterprise Training & Services Group Inc DC$81,623 Board/chairman $67,415 $61,513 2024
Robert J Min Md Pc NY$85,688 President $51,748 $48,622 2024
Dealercpa Network Inc NY$85,900 Executive Director $28,800 $27,860 2023
Victorian Village Inc Cdc TN$81,388 Executive Director $28,955 $32,582 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default59th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted39th

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 (Mary Oberstein) 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 275 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,850 is reasonable (approximately the 59th 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.