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PeerBasis
Compensation Comparability Determination

Heroes Movement

Executive Director / CEO

EIN 474044698
CA · NTEE N30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Mckay, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Mckay — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,532 total compensation of comparable organizations → $100,552 $65,000
$8,74810th
$17,21925th
$52,189Median
$74,81475th
$85,19190th
$65,000This org · 60th
p10$8,748
p25$17,219
p50$52,189
p75$74,814
p90$85,191
$65,000

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
Iron Belle Trail Fund MI$281,814 Director $15,072 $17,500 2024
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $16,908 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $88,274 2023
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $16,305 2024
Sensory Beans Inc NY$266,157 President $51,800 $52,652 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,532 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $84,477 2024
Northern Blair County Recreation PA$259,038 Board Member $5,768 $6,471 2024
Community Swim Club WA$255,736 President $3,725 $3,862 2023
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $31,103 2024
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $30,645 2024
A Carousel For Missoula MT$305,508 Executive Di $56,632 $70,696 2023
Frailty Myths CA$250,961 President $100,552 $100,552 2023
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $50,827 2024
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $74,357 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $51,726 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $34,831 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,438 2024
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $40,854 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $14,498 2023
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $62,585 2024
Pacific Northwest Parkour Association OR$342,633 Executive Director $40,873 $42,696 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $76,185 2024
Southern Off-road Bicycle Association GA$349,267 Executive Director $65,000 $73,516 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $87,745 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default60th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted55th

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 (Michael Mckay) 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 40 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 60th 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.