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PeerBasis
Compensation Comparability Determination

The Front Line Foundation

Executive Director / CEO

EIN 474249389
MN · NTEE I60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Suzanne Holt, Executive Director / CEO ($54,167) against every comparable organization that fit the selection criteria — 430 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

430 organizations qualified on sector, size, and geography 430 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $411,724 $54,167
$18,33810th
$38,75225th
$58,848Median
$78,40175th
$98,87090th
$54,167This org · 43rd
p10$18,338
p25$38,752
p50$58,848
p75$78,401
p90$98,870
$54,167

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 MN 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
West Virginia Bar Foundation Inc WV$246,729 Executive Director $38,000 $40,565 2025
Made New Foundation Inc CA$246,584 Executive Director $16,500 $14,419 2024
Family & Children's Council IA$247,648 Executive Director $78,000 $88,986 2023
Capital Region Crime Stoppers Inc LA$245,875 Executive Di $80,000 $89,151 2024
Fresh Start Learning WI$248,341 Executive Director $118,339 $125,076 2024
Women Of Hope Inc OH$245,629 Executive Director $62,500 $68,972 2023
Pittsburgh Legal Diversity & Inclusion PA$248,600 Executive Director $101,263 $102,198 2024
First Judicial District Casa-gal Program MT$248,664 Executive Director $54,683 $59,654 2024
Hero House The Childrens Advocacy GA$248,817 Executive Direc $65,030 $66,173 2024
Journey 4ward TX$245,349 Advocate/director $52,737 $53,388 2024
Anchor Of Hope International Ministries Inc CA$245,329 Executive Directorboardmember $56,160 $49,078 2024
Battered But Not Broken SC$245,008 Executive Director And Founde $50,485 $54,876 2023
Hands Of Luke Medical Ministries TX$249,383 Executive Director $4,500 $4,556 2024
Pedal The Pacific TX$244,736 Director $65,000 $67,746 2023
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $19,679 2023
The Delta Project MI$244,281 Director $75,000 $78,344 2024
The Rise Foundation By Envoy Inc IL$250,000 President And Executive Directo $132,563 $135,789 2023
New Mexico Foundation NM$243,823 Former Executive Director $60,000 $65,310 2024
New Vision Inc TN$250,643 President $51,000 $54,253 2024
Treatment Court Foundation Of Sweetwater County WY$250,657 Coordinator $55,750 $62,201 2023
Opening Doors International Services Inc TX$251,057 Executive Dir. $55,000 $55,679 2024
The Seventeenth Judicial Circuit Co AL$243,016 Executive Director $68,500 $77,105 2023
Road To Empowerment Restorative CA$251,367 Principal Of $31,998 $27,963 2024
Faith Based Security Network Inc KS$251,617 President $47,729 $52,184 2024
Allegheny County Police Association PA$251,989 Chairman $475 $479 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default43rd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted44th
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 (Suzanne Holt) 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 430 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,167 is reasonable (approximately the 43rd 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.