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PeerBasis
Compensation Comparability Determination

Families First Inc

Executive Director / CEO

EIN 510424714
PA · NTEE P40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mikal P Sabatine, Executive Director / CEO ($72,064) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mikal P Sabatine — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,053 total compensation of comparable organizations → $119,698 $72,064
$14,56110th
$27,73125th
$44,111Median
$60,97975th
$80,27290th
$72,064This org · 87th
p10$14,561
p25$27,731
p50$44,111
p75$60,979
p90$80,272
$72,064

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 PA 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
Radical Love IL$169,699 President $32,632 $33,021 2024
Jennings County Council On Domestic Violence Inc IN$169,801 Executice Director $53,257 $57,808 2024
The Tree House Foundation Inc FL$170,518 Executive Director $53,323 $51,561 2024
Cov Co Partnership For Children AL$171,144 Treasurer $8,400 $9,617 2023
See Forward Ukraine Inc MA$172,141 Executive Dir. $50,000 $46,248 2024
Reclaiming Our Community MO$164,095 Director $15,806 $17,231 2024
Real Dads Network Incorporated NY$172,618 President $21,176 $19,696 2024
National House Of Hope Inc FL$162,181 Director $71,417 $74,011 2022
Black Lives Matter 5280 CO$174,327 Board Chairperson $104,100 $105,780 2023
Pregnancy And Family Services AL$174,575 Executive Director $39,684 $44,129 2024
Martin Area Resource Center MI$174,732 Executive Di $25,245 $27,613 2023
Orphans Treasure Box Books IL$159,725 Chair $10,133 $10,254 2024
United Services For Effective Parenting Ohio Inc OH$176,743 Executive Director $84,825 $92,475 2024
Family Promise Of Irving TX$177,050 Executive Director $50,219 $51,707 2024
Fathers Alive In The Hood NY$158,240 Executive Director $9,691 $9,280 2023
Families Helping Families IA$157,744 Exec Dir - (Current) Partial $6,923 $7,601 2025
Cutliff Grove Family Resource GA$180,982 Executive Di $27,069 $28,015 2024
Goodwill Ventures IN$153,600 Board Member $27,429 $29,773 2024
Childrens Center Of Transylvania County Inc NC$184,128 Exec Dir $50,250 $55,022 2023
Embraced International Inc NC$184,336 Executive Director $24,207 $26,505 2023
Selah CO$185,436 Executive Director $58,458 $57,697 2024
Instituto Del Hogar Celia Y Harris Bunker Inc PR$185,705 Executive Director $46,493 $49,133 2023
Do Your Children Believe Inc GA$187,895 President $38,449 $40,968 2023
The Toby Center For Family FL$188,296 Ceo $69,639 $67,338 2024
Scholl Community Impact Group Inc WI$190,051 Volunteer $2,800 $3,010 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default87th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted85th

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 (Mikal P Sabatine) 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 94 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,064 is reasonable (approximately the 87th 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.