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PeerBasis
Compensation Comparability Determination

Guardianship & Trusts Corporation

Executive Director / CEO

EIN 581454706
TN · NTEE P8XZ
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of Dora Mitchell, Executive Director / CEO ($100,145) against the 2000 closest of 3,898 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dora Mitchell — reported title “EXEC DIR/SEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,898 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$239 total compensation of comparable organizations → $405,312 $100,145
$17,79110th
$38,84625th
$57,686Median
$77,45575th
$100,13190th
$100,145This org · 90th
p10$17,791
p25$38,846
p50$57,686
p75$77,455
p90$100,131
$100,145

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 TN 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
Salama Urban Ministries Inc TN$481,213 Executive Director $93,642 $93,642 2023
Fathers Table Mission CA$481,194 Secretary $48,000 $39,432 2023
Mission To El Salvador PA$481,233 Executive Di $42,334 $39,010 2024
Emages Inc IL$481,167 Board Member $60,000 $54,508 2024
Cope Foundation Inc NY$481,290 Executive Director $95,051 $79,368 2024
Maryland Casa Association Inc MD$481,291 Executive Director $100,087 $89,020 2023
C & L A Support Service Inc FL$481,042 Executive Director $57,700 $48,797 2025
Our Home Inc OH$481,400 Director $59,162 $59,613 2023
Irish Immigration Pastoral Center CA$481,410 President $49,332 $39,363 2024
Season Of Justice Corporation IN$480,919 Executive Director (Jan - Jul) $66,278 $64,585 2024
Tearfund Usa Inc MD$481,512 Executive Officer $120,115 $101,094 2025
Interstate Shellfish Sanitation VA$480,764 Executive Di $152,203 $135,798 2024
Stone-hayes Center For Independent Living IL$480,688 Executive Director $57,636 $52,359 2024
Hopewell Heights Counseling Inc KY$480,643 President $113,077 $115,576 2023
Dysart Community Center AZ$480,569 Executive Director $68,250 $62,444 2023
Families For Families NJ$480,510 Exeecutive Director $50,000 $42,470 2023
Kennett Area Senior Center Inc PA$481,912 Executive Di $80,000 $71,820 2025
Bridge The Gap Foundation TX$482,065 Ceo $32,000 $29,579 2024
Waiting Under The Willow Foundation TX$480,244 Founder/treasurer/executive Director $15,475 $14,304 2024
Southern Ohio Area Task Force On OH$480,087 Executive Director $77,302 $75,657 2024
Pennsylvania Head Start Association PA$480,077 Executive Di $97,728 $90,056 2024
For The Need Foundation CA$480,016 Executive Director $146,474 $120,327 2023
Common Ground Outdoor Adventures UT$482,486 Executive Director $125,097 $115,261 2025
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $17,968 2023
Perry Human Services PA$482,573 Executive D $57,367 $51,501 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default90th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted91st
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 (Dora Mitchell) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,145 is reasonable (approximately the 90th 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 13, 2026.