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PeerBasis
Compensation Comparability Determination

Barton County Youth Care Inc

Executive Director / CEO

EIN 480770545
KS · NTEE P73Z
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Theresa Browne, Executive Director / CEO ($56,069) against every comparable organization that fit the selection criteria — 62 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

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$27 total compensation of comparable organizations → $237,444 $56,069
$11,91010th
$27,13025th
$45,125Median
$64,95275th
$103,83790th
$56,069This org · 61st
p10$11,910
p25$27,130
p50$45,125
p75$64,952
p90$103,837
$56,069

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

OrganizationStateTotal revenueTotal compSource
Safe Haven In York Pa IncPA $447,555$61,444 990
Brighter Future For YouthOH $460,985$74,118 990
Parkview Adult Foster Care Home IncMI $440,921$34,825 990
Duncan Community Residence IncOK $468,218$12,820 990
Charis Youth CenterCA $468,404$107,577 990
Your Child's Place IncPA $435,070$27 990
The Philomena House CorpMN $434,903$43,830 990
Pro Youth Centers IncCA $472,036$74,660 990
Boys Haven Of America IncTX $473,026$53,669 990
Bachman Foundation IncTN $477,386$57,516 990
The Association For Independent LivingTX $479,216$77,135 990
Community Living Opportunities Ii IncKS $483,561$42,496 990
Help - Six Chimneys IncOH $415,559$38,408 990
Perfect Peace IncNH $493,894$46,420 990
Outreach Center Of Christ The SaviorMO $497,182$42,680 990
Hershey HousingWA $400,527$69,586 990
Zepf Housing Corporation Three IncOH $508,254$35,764 990
Enhance IncMI $510,497$237,444 990
Community Alliance Residential ServicesNE $392,537$39,320 990
Angel Safe Haven IncFL $390,823$12,346 990
Daughters Of Love IncCA $518,820$22,720 990
Casa De Amelia Group HomesCA $519,621$30,520 990
Progressive Housing Of Putnam CountyFL $383,551$11,862 990
Family Choices IncGA $382,800$26,556 990
Pulaski County Group HomeMO $523,810$26,281 990

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 KS 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)58th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted34th

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 (Theresa Browne) 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 62 similarly situated organizations (Same NTEE sector (P73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,069 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.