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PeerBasis
Compensation Comparability Determination

Ebenezer Christian Childrens Home

Executive Director / CEO

EIN 561861709
NC · NTEE P70
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Belinda J Davis, Executive Director / CEO ($110,795) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Belinda J Davis — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,081 total compensation of comparable organizations → $517,373 $110,795
$65,01710th
$91,56825th
$118,418Median
$138,24175th
$172,07490th
$110,795This org · 42nd
p10$65,017
p25$91,568
p50$118,418
p75$138,241
p90$172,074
$110,795

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Enhanced Living Inc VT$4,064,777 Executive Di $121,839 $118,686 2024
Blue Peaks Developmental Services Inc CO$4,046,299 Executive Dir. $81,247 $75,398 2024
New Beginnings ME$4,107,162 Executive Director $127,377 $127,087 2023
Mountain States Children's Home CO$4,003,243 Exec Dir $135,991 $126,201 2024
New Outlook Inc MI$4,132,079 Exec. Director $101,352 $101,244 2024
🔒 80 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted36th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 85-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.