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PeerBasis
Compensation Comparability Determination

Torch 180

Executive Director / CEO

EIN 474230792
MI · NTEE J22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rhonda Callahan, Executive Director / CEO ($63,250) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,986 total compensation of comparable organizations → $202,952 $63,250
$21,22910th
$49,95025th
$73,133Median
$90,20375th
$119,70190th
$63,250This org · 36th
p10$21,229
p25$49,950
p50$73,133
p75$90,203
p90$119,701
$63,250

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 MI 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
Ironworkers 549 Joint Apprentice Training Fund WV$405,210 President $64,084 $67,224 2024
Conexion Inc MA$404,349 Executive Director $137,960 $120,109 2024
Attleboro Area School To Career MA$401,358 Executive Direc $25,568 $21,686 2025
United Methodist College VA$412,993 Dean And Exec Director $105,060 $95,745 2025
Reach Out First Inc NC$394,049 Executive Director $71,366 $71,442 2024
Uaw Center For Manufacturing A Green CA$422,693 Executive Dir. $59,707 $49,950 2024
Young Leaders Council TN$388,792 Executive Director $88,250 $89,872 2024
Puzzle Piece Pastries GA$422,873 Director $49,831 $48,543 2024
Propel Network Inc NY$381,193 Educational Consulant $83,000 $72,664 2024
Urban Ed Inc DC$379,011 President $106,855 $90,846 2024
Heartfelt Tidbits Inc OH$378,304 Executive Di $80,500 $82,605 2024
Southwest Alabama Workforce AL$441,919 Executive Di $199,033 $202,952 2025
Technical Training & Safety ND$442,568 Exec Directo $85,696 $88,764 2025
New Century Foundation VA$443,191 President $81,424 $78,418 2023
Lafayette Electrical Joint Apprenticeship & Training Committee IN$444,967 Training Coordinator $70,005 $71,524 2024
Jobs Of Hope Inc CO$446,303 Executive Director $65,849 $62,980 2023
United Plant & Production Workers NY$448,179 Fund Admin $92,072 $82,987 2023
Plumbers & Pipefitters Apprenticeship WY$450,707 Training Director $195,160 $202,468 2024
Chicago Center For Arts And Technology IL$359,049 Sr. Dir. Of Edu. Excellence $168,628 $160,614 2024
Homeaid Austin Inc TX$454,432 Executive Director $90,017 $87,239 2024
Michigan Indian Employment And MI$356,915 Executive Director $79,830 $82,188 2023
Bricklayers Local 1 Md Va & Dc MD$351,202 Vice Chairman $39,290 $35,588 2024
Sheet Metal Contracting Industry PA$348,144 Trustee $76,513 $73,923 2024
Youths Unleashed Corp FL$347,605 Vice President $45,000 $40,957 2024
Local 470 Apprenticeship Fund SC$346,177 Training Director/trustee $61,473 $62,133 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default36th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted32nd

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 (Rhonda Callahan) 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 85 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,250 is reasonable (approximately the 36th 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.