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PeerBasis
Compensation Comparability Determination

Little Birthday Angels Inc

Executive Director / CEO

EIN 474157223
FL · NTEE P85
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Burns, Executive Director / CEO ($67,000) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,036 total compensation of comparable organizations → $144,885 $67,000
$23,63510th
$44,04425th
$59,850Median
$77,73875th
$96,06290th
$67,000This org · 61st
p10$23,635
p25$44,044
p50$59,850
p75$77,738
p90$96,062
$67,000

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Friends Of The CarpenterWA $357,085$50,865 990
Growgood IncCA $353,609$91,932 990
Oregon Trail Of HopeOR $360,635$56,011 990
Every AvenueTX $350,028$106,481 990
Verde Valley Homeless CoalitionAZ $365,915$59,850 990
Hands For Homeless IncFL $367,506$31,092 990
Shoreline Community ServicesCA $369,173$62,466 990
Kinsman Redeemer Homeless MinistryTN $343,282$18,076 990
Together Helping Others IncNY $341,620$59,418 990
Encompass Yamhill ValleyOR $375,109$59,533 990
Greater Cincinnati Coalition For The HomelessOH $375,871$53,595 990
Southwest Georgia Housing OpportunitiesGA $376,580$51,888 990
Water DropCA $334,061$5,955 990
Cy-fair Helping HandsTX $384,316$81,014 990
Help Right HereTN $328,137$61,547 990
Serenity HomesMN $327,799$23,824 990
Sisters Of SolaceMO $327,391$37,598 990
Tourettes' Foundation For Needy Children IncCA $386,297$27,883 990
Shenandoah Alliance For ShelterVA $386,985$51,921 990
The Open Door Community (PresbyteriMD $324,893$36,026 990
The Widows MiteNV $321,504$26,055 990
Street Ministries IncOH $319,760$5,131 990
Isaiah 55 IncOH $319,550$13,529 990
Bethlehem Emergency Sheltering IncPA $394,511$67,837 990
Women's Medical RespiteMO $318,497$9,634 990

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 FL 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 default61st
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted60th

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 (Heather Burns) 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 87 similarly situated organizations (Same NTEE sector (P85), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,000 is reasonable (approximately the 61st 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.