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PeerBasis
Compensation Comparability Determination

Guilford Adult Care Inc

Executive Director / CEO

EIN 562225471
NC · NTEE P70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mellissa Coalson, Executive Director / CEO ($35,735) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,337 total compensation of comparable organizations → $125,259 $35,735
$6,74210th
$15,98325th
$36,735Median
$62,39375th
$67,01490th
$35,735This org · 50th
p10$6,742
p25$15,983
p50$36,735
p75$62,393
p90$67,014
$35,735

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
Reseda Horizons CA$169,970 President & Ceo Of New Horizons $8,068 $6,742 2023
Asi Clark County Inc MN$166,562 President/tr $65,715 $61,041 2024
Jeremiah's Hope Inc TX$180,139 Executive Di $60,870 $55,763 2025
Asi Willmar Inc MN$161,341 President/tr $65,715 $62,843 2023
Youth Catalytics Inc VT$183,572 Executive Di $95,156 $87,714 2025
Nalls Foundation CA$184,503 Executive Director $1,600 $1,337 2023
Asi Minot Inc MN$186,195 President/tr $65,715 $62,843 2023
Network Housing '94 Sixth St Inc OH$187,692 Ceo (Exited 3.24.25) $30,598 $30,465 2024
Providence World Ministries Inc TN$153,864 Ceo $104,312 $106,116 2023
Childcare Services Systems Inc CA$192,000 Ceo $9,000 $7,306 2024
Centro Para Ninos El Nuevo Hogar Inc PR$193,988 Executive Director $14,513 $14,513 2023
Heritage Day Health Centers OH$199,151 President $45,633 $46,776 2023
Asi Marshall Inc MN$199,612 President/tr $65,715 $62,843 2023
Abilities At Briar Cliff Inc FL$139,428 President/ceo $38,173 $34,706 2023
I Belong Inc NE$206,305 Exec Director $48,000 $48,531 2024
Fswp-gl Iv Inc PA$134,190 Ceo $28,093 $27,113 2023
East Bay Housing Options Inc RI$128,443 Executive Director $16,653 $15,454 2023
Ltr Housing Corporation NY$125,017 President & Coo $23,348 $20,419 2023
Discovering Horizons CA$122,636 President & Ceo Of New Horizons $8,068 $6,742 2023
29th Judicial Casa Program VA$122,260 Executive Di $43,576 $39,552 2024
Psch 78th Street Ozone Park Housing NY$119,770 Ceo $20,684 $17,570 2024
Guardian Angel Service MI$118,639 President $36,301 $35,223 2024
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $125,259 2024
Community Living Corporation MA$117,622 Ceo $23,870 $19,644 2025
James River Apartments VA$115,728 Executive Director $15,818 $14,357 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 default50th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted13th

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 (Mellissa Coalson) 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 30 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,735 is reasonable (approximately the 50th 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.