Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Transformed By The Word Inc

Executive Director / CEO

EIN 571150058
NC · NTEE P50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Kostyal, Executive Director / CEO ($80,050) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Kostyal — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,182 total compensation of comparable organizations → $174,560 $80,050
$14,79110th
$39,69725th
$54,292Median
$69,68675th
$81,52090th
$80,050This org · 87th
p10$14,791
p25$39,697
p50$54,292
p75$69,686
p90$81,520
$80,050

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
Healing And Reconciliation Institute CA$360,528 Interim E.d. $35,871 $29,977 2023
Amac Foundation Inc FL$360,833 Executive Director $60,000 $54,551 2023
Conestoga Valley Christian PA$361,071 Treasurer $12,960 $12,508 2023
Neighbours International Inc NJ$348,361 President $18,344 $15,396 2024
Giving Hope & Help Inc MO$375,297 Founder And President (Non-voting) $80,000 $82,004 2023
The Legacy Center Inc AL$345,033 Executive Director $73,256 $76,593 2023
Grace And Gratitude Sober Living FL$341,617 President $72,000 $65,461 2023
The Treehouse Inc KS$385,103 Executive Director $60,000 $60,934 2024
Coastal Communities Consulting Inc LA$333,999 Executive Directorvp $89,443 $92,584 2024
Personal Guardianship Services OH$387,004 Exec Director $72,500 $72,184 2024
Oakland Catholic Worker CA$332,110 Director $48,000 $38,963 2024
Arica Institute Inc CT$388,540 Manager $80,373 $69,014 2025
St Joseph Regional Sports Commission Inc MO$331,819 Executive Director $6,062 $6,036 2024
Laundry Workers Center Inc NY$327,588 Co-director $70,000 $59,461 2024
Love Inc Of Boise Community Incorporated ID$326,646 Executive Dir. $50,200 $50,200 2024
Showers Of Blessing Santa Barbara CA$394,982 Executive Dir. $83,019 $69,379 2023
Anointed Community Services International Inc FL$324,631 Ceo $31,836 $28,115 2024
Abundant Hope Pregnancy MA$397,165 Executive Dir. $57,410 $49,929 2023
National Fund For Foster Children FL$322,825 President $6,000 $5,299 2024
Hello Gorgeous Of Hope Inc IN$322,604 President $50,085 $49,651 2024
Hope For Addiction Inc AZ$322,436 President $69,000 $62,380 2024
Steel Magnolia Moms TX$316,806 President Through Jan 2024 $70,968 $66,734 2024
Fire Outreach Of Houston TX$403,991 Secretary $17,500 $16,456 2024
Scores Reentry NJ$405,730 Chief Executive Officer $63,000 $52,877 2024
Laolam WA$314,367 President $7,200 $6,059 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 default87th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Jennifer Kostyal) 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 75 similarly situated organizations (Same NTEE sector (P50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,050 is reasonable (approximately the 87th 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.