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PeerBasis
Compensation Comparability Determination

Second Harvest Community Services Of Nwo

Executive Director / CEO

EIN 571211683
OH · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James M Caldwell, Executive Director / CEO ($308,778) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: James M Caldwell — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,338 total compensation of comparable organizations → $172,802 $308,778
$23,71510th
$44,54325th
$56,739Median
$66,92075th
$96,70790th
$308,778This org · 100th
p10$23,715
p25$44,543
p50$56,739
p75$66,920
p90$96,707
$308,778

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 OH 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
The Lead Program OH$473,249 Executive Dir. $65,000 $66,920 2023
Claw Corp OH$478,355 President $59,357 $59,357 2024
Our Home Inc OH$481,400 Director $59,162 $60,909 2023
Lit Movement OH$484,791 Executive Director $67,385 $67,385 2024
Affecting Community Transformation OH$446,012 Executive Director $65,382 $65,382 2024
Ht Ministries OH$445,860 Executive Director $53,875 $53,875 2024
Friendship New Vision Inc OH$494,314 Executive Dire $43,265 $44,543 2023
Ivy Womens Center Inc OH$438,608 Executive Director $51,513 $53,035 2023
Ucc Ii Inc OH$501,136 Treasurer $50,772 $50,772 2024
Northeast Ohio Foundation For Patriotism OH$414,979 Executive Director $72,824 $74,975 2023
Agudath Israel Of Ohio Inc OH$413,942 Executive Director $167,844 $172,802 2023
City Of Refuge Goodlife Foundation OH$529,632 Executive Director $10,369 $10,369 2024
Ihsan Worldwide OH$406,121 Executive Di $64,777 $66,690 2023
Stark Housing Network Inc OH$534,063 Executive Di $120,474 $124,032 2023
The Maria Hay Forbes Centre OH$393,127 Childcare Director $28,713 $28,713 2024
The Common Good Of Preble County OH$389,882 Executive Director $52,797 $52,797 2024
Columbus Works Inc OH$550,529 Ceo $48,407 $48,407 2024
Discovering Mercy OH$384,277 Co Exec. Dir $88,225 $90,831 2023
His Hope Teen Challenge OH$384,024 Executive Director $62,500 $62,500 2024
Enlightened Solutions OH$376,844 Managing Director $100,000 $97,422 2025
Associated Charities Of Ashland OH$570,839 Executive Di $66,442 $66,442 2024
Greater Warren Youngstown Urban League OH$356,033 President $84,462 $86,957 2023
Glean Ministries OH$587,585 President $36,576 $36,576 2024
Connexion West OH$587,936 Executive Director $58,240 $56,739 2025
Look Up Ministries OH$345,102 Executive Director $45,750 $45,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 M Caldwell) 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 41 similarly situated organizations (Same NTEE sector (P20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $308,778 is reasonable (approximately the 100th 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.