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PeerBasis
Compensation Comparability Determination

The Helio Health Foundation Inc

Executive Director / CEO

EIN 474502278
NY · NTEE F11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Garrney-babb, Executive Director / CEO ($41,519) against every comparable organization that fit the selection criteria — 268 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Garrney-babb — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

268 organizations qualified on sector, size, and geography 268 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $287,482 $41,519
$11,57210th
$27,31425th
$48,624Median
$72,80975th
$87,88990th
$41,519This org · 40th
p10$11,572
p25$27,314
p50$48,624
p75$72,809
p90$87,889
$41,519

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 NY 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
Oklahoma Harm Reduction Alliance OK$146,387 Executive Di $24,818 $30,243 2024
Foundation Thinkagain CA$146,736 President/exec. Director $109,641 $104,772 2024
Michael P Donatucci Foundation Inc PA$145,875 Executive Director $41,799 $46,129 2024
Abundant Life Recovery Housing Network WV$146,989 Executive Director $25,000 $30,840 2023
Scf Charitable Properties Inc TX$147,066 Executive Director $32,344 $35,805 2024
Family Assessment Clinic MI$145,514 Co-director $3,500 $4,116 2023
The Futures Foundation MI$147,273 Executive Director $244,459 $287,482 2023
Anchor Housing Corporation DC$147,363 President & Ceo $78,710 $78,695 2023
Life Skills International Inc TX$145,284 President Ceo $45,500 $51,856 2023
Moms Mental Health Initiative Inc WI$145,042 Co-founder Executive Director $45,400 $54,021 2023
Mental Health Association In Michigan MI$148,275 President/ceo $95,910 $109,553 2024
Denver Area Central Committee A A CO$143,824 Office Manager $66,080 $72,192 2023
Broken Chains NC$143,611 Treasurer/coo $38,450 $43,966 2024
River's Edge Drop In MI$143,603 Director $32,643 $36,326 2025
Hope Valley - Helping Others Through Per OH$143,526 Executive Director $90,069 $108,689 2023
Summit Terrace Development Corporation OH$143,330 President $9,146 $10,720 2024
Law Enforcement Chaplaincy Service CA$143,149 Executive Dir. $60,000 $57,336 2024
Youthwell New Hampshire NH$143,033 Executive Director And Board Secretary $64,904 $68,281 2023
Parkview Housing Corporation IL$142,954 Executive Di $1,300 $1,377 2025
Ten Ten Life Inc VA$142,516 Board Member At Large $21,750 $22,641 2025
Gregory Hugh Montgomery Jr Foundation For Ultimate FL$142,018 President $21,500 $22,352 2024
The Chas Foundation VA$141,748 Executive Di $45,867 $49,010 2024
Mft Worldwide Inc FL$141,597 Director $10,800 $11,228 2024
Forever Friendship Drop-in MI$151,123 Executive Director $39,520 $43,978 2025
Fountain Hills Youth Substance Abuse Prev Coalition AZ$141,379 Executive Director $27,550 $30,188 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default40th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Kathleen Garrney-babb) 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 268 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,519 is reasonable (approximately the 40th 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.