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PeerBasis
Compensation Comparability Determination

Positive Attitude Youth Center Inc

Executive Director / CEO

EIN 561913994
NC · NTEE O20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kerry Richmond, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 100 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: Kerry Richmond — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$72 total compensation of comparable organizations → $172,327 $70,000
$18,46910th
$40,89625th
$61,976Median
$80,03275th
$97,54290th
$70,000This org · 62nd
p10$18,469
p25$40,896
p50$61,976
p75$80,032
p90$97,542
$70,000

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
Choices Inc MA$448,576 President $46,164 $41,334 2023
Tenth Life Cat Rescue MO$448,600 Executive Director $65,600 $67,244 2024
North End Youth Center Inc IL$443,510 President $99,213 $94,398 2024
Carmel Youth Center Inc CA$441,773 Executive Dir $87,432 $73,067 2024
Cleveland Police Athletic League OH$452,059 Executive Di $38,700 $39,670 2024
Pack Away Hunger Inc IN$452,957 Executive Di $32,333 $32,999 2024
Fore La Kids Inc CA$438,407 Founder $18,750 $15,669 2024
Akeley Regional Community Center MN$455,371 Executive Dir. $67,057 $66,021 2023
Axis Teen Centers OH$457,230 Executive Director $80,000 $82,004 2024
Ontario Youth Sports Inc OH$458,198 Executive Di $74,000 $75,854 2024
Principles First Inc TX$458,215 Executive Director/preside $63,876 $61,839 2024
Aslan Inc NJ$460,653 Ceo $73,180 $65,103 2023
Enid Spca OK$430,887 Executive Di $22,880 $24,383 2024
Jacob's Ladder Inc VA$427,326 Executive Director $78,074 $72,957 2024
Neighborhood House Community Center WI$427,308 Executive Di $55,521 $57,775 2023
North Jefferson Junior Baseball Assoc CO$426,498 Scheduler $12,915 $12,339 2023
Westminster At Wade Inc WV$425,679 Director $33,840 $35,460 2024
Davis Forest School CA$425,661 Director $48,872 $40,842 2024
The Biddy Mason Charitable Foundation CA$467,721 Ceo & President $90,000 $75,213 2024
Yachats Youth & Family OR$422,414 Executive Di $67,129 $60,333 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $27,467 2024
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $97,978 2024
Team New England Youth Academy Inc MA$474,704 President $42,500 $38,053 2023
Wadena County Humane Society MN$415,057 Director Of $65,000 $63,996 2023
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $72,488 2023

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 default62nd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted63rd
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 (Kerry Richmond) 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 100 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 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.