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PeerBasis
Compensation Comparability Determination

Positive Direction For Youth And Families Inc

Executive Director / CEO

EIN 561872937
NC · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $193,552 $85,000
$27,30410th
$42,73825th
$65,505Median
$100,91275th
$142,00190th
$85,000This org · 62nd
p10$27,304
p25$42,738
p50$65,505
p75$100,912
p90$142,001
$85,000

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
Upland's Reach Conference Center NC$267,856 President $100,477 $97,594 2024
Art Of Family Living NC$276,279 Executive Di $60,000 $56,776 2025
Generation Impact Ministries Inc NC$279,027 President $194,618 $189,034 2024
Heath Williams Ministries Inc NC$279,258 President $50,000 $48,566 2024
Oikos Usa NC$247,898 President $93,130 $93,130 2023
Live Again Ministries Inc NC$283,911 Executive Di $30,861 $30,861 2023
Renown Collective Inc NC$239,787 Chairman $97,912 $97,912 2023
Verbena Foundation Inc NC$291,280 Executive Di $193,552 $193,552 2023
Eternal Truth Ministries NC$233,813 President $55 $52 2025
I Am Outreach Ministries Inc NC$233,084 Executive Dir. $24,100 $23,409 2024
By Grace Alone Ministries - Foundation NC$298,147 Director Pastor $48,000 $46,623 2024
Sold Out Youth Ministries NC$300,409 President $147,232 $143,008 2024
Named Ministries Inc NC$228,838 President $128,550 $124,862 2024
Barnabas & Partners NC$226,389 Executive Dir. $96,938 $100,912 2022
Unpackin It Ministries Inc NC$305,093 President $145,504 $141,330 2024
Habit Missions Ministry Inc NC$222,839 Ministry Director $63,567 $63,567 2023
Trinity World Missions Inc NC$221,527 President $36,000 $34,967 2024
Truth Matters Trust NC$216,637 President $84,000 $81,590 2024
Engage 360 Ministries Inc NC$212,105 Executive Officer $72,000 $69,934 2024
First Priority North Carolina NC$317,815 Executive Di $69,224 $65,505 2025
Triad Coalition For Life NC$320,402 Pres/exec Dir. $44,000 $42,738 2024
Lesser Ministries Inc NC$204,281 President Director $51,016 $49,552 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $1,943 2024
Joined To Hashem NC$202,044 President $79,937 $77,644 2024
Faith Christian Ministries Of Nash NC$330,654 Director $30,784 $29,901 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2023 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted62nd

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 (James) 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 37 similarly situated organizations (Same NTEE sector (X20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 62nd 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.