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PeerBasis
Compensation Comparability Determination

His Little Feet

Executive Director / CEO

EIN 473769966
CA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hali Wolf, Executive Director / CEO ($63,600) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $175,662 $63,600
$7,28010th
$29,93525th
$52,221Median
$88,03275th
$110,64490th
$63,600This org · 54th
p10$7,280
p25$29,935
p50$52,221
p75$88,032
p90$110,644
$63,600

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.

OrganizationStateTotal revenueTotal compSource
Healing RhythmsCA $365,562$21,985 990
Chiron Center IncCA $370,186$21,000 990
Youth Recovery ConnectionsCA $371,657$92,930 990
Life Builders IncorporatedCA $371,695$131,327 990
Voice Of Including Community EquitablyCA $362,472$85,145 990
Siskiyou Food Assistance CorporationCA $374,141$16,806 990
Kind Hearts San DiegoCA $360,775$28,000 990
Coppers Dream RescueCA $360,696$65,839 990
Hearts ConnectionCA $360,359$60,899 990
Able Community Development FoundationCA $375,244$67,992 990
Freely In HopeCA $359,948$61,472 990
Center For The Working PoorCA $359,276$5,500 990
Golden Rule ServicesCA $376,361$65,402 990
Cei FoundationCA $379,212$97,451 990
Monthly MiraclesCA $381,822$72,848 990
Chasing 7 DreamsCA $381,906$73,667 990
Humanity Way IncCA $382,982$75,698 990
Association Of California CommCA $384,655$101,691 990
Plug In South Los AngelesCA $350,306$49,785 990
Success In Challenges IncCA $350,090$42,194 990
Fresh ProducersCA $386,864$14,349 990
Blue Humming TherapyCA $389,397$42,369 990
Core Contributors Group IncCA $390,000$2,967 990
White Heart FoundationCA $344,162$46,623 990
Liberated Learning CommunityCA $342,567$25,194 990

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 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted54th

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 (Hali Wolf) 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 114 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,600 is reasonable (approximately the 54th 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.