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PeerBasis
Compensation Comparability Determination

The Mental Health Association

Executive Director / CEO

EIN 560776248
NC · NTEE F80Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Andy Hagler, Executive Director / CEO ($87,185) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,248 total compensation of comparable organizations → $98,343 $87,185
$13,32610th
$38,63025th
$61,118Median
$69,34675th
$77,53490th
$87,185This org · 94th
p10$13,326
p25$38,630
p50$61,118
p75$69,346
p90$77,534
$87,185

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

OrganizationStateTotal revenueTotal compSource
Phoenix Rising Therapy CenterNV $189,488$61,118 990
Advocacy Choices And Empowerment IncOH $207,630$68,138 990
Black Mental Health VillageTN $209,294$14,472 990
Nami Lorain CountyOH $212,543$67,703 990
Kings View FoundationCA $175,709$5,248 990
Anchor InternationalCO $173,676$47,056 990
Building Recovery Integrity DedicationGA $223,417$52,824 990
The Center For ReintegrationNY $166,063$11,608 990
Dekalb County Mental Retardation BoardAL $234,359$69,346 990
Smiles For JakeMN $161,163$82,318 990
Mental Health Association In MichiganMI $148,275$98,343 990
The Chas FoundationVA $141,748$43,995 990
Amazing Grace AdvocacyNC $254,651$71,176 990
Mental Health Association Of RhodeRI $261,774$74,345 990
Lighthouse IncMD $264,244$65,487 990
Resilience Education And Training Institute IncFL $281,437$38,630 990
Conneaut Human Resources Council IncOH $295,111$33,827 990

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 NC 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Andy Hagler) 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 17 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,185 is reasonable (approximately the 94th 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.