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PeerBasis
Compensation Comparability Determination

Child Guidance Foundation Inc

Executive Director / CEO

EIN 592930799
FL · NTEE F32Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Theresa Rulien, Executive Director / CEO ($12,600) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Theresa Rulien — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,482 total compensation of comparable organizations → $132,088 $12,600
$24,21210th
$40,55425th
$60,516Median
$80,19275th
$101,13090th
$12,600This org · 8th
p10$24,212
p25$40,554
p50$60,516
p75$80,192
p90$101,130
$12,600

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 FL 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
Canterbury Counseling Center SC$311,851 Executive Director $51,038 $56,678 2024
Southeast Institute NC$304,526 President $69,838 $79,083 2023
Nebraska Association Of Behavioral NE$303,836 Executive Director $91,644 $104,924 2024
Art Of Recovery Services Nfp IL$299,447 Vp Of Clinical Services $58,357 $62,875 2023
The Downtown Counseling Center Inc VA$297,954 Executive Di $90,000 $92,502 2024
Healing Clinical Counseling Center Inc CA$290,142 Ceo $63,892 $60,463 2023
Changing Lives Resource Center CA$334,819 Chief Executive Officer $43,500 $41,166 2023
Kaleidoscope Community OR$341,250 Executive Di $133,619 $132,088 2024
Whole Village Art Therapy Inc LA$344,011 Executive Director $2,971 $3,482 2024
Community Caring Clinic Inc MA$277,120 President $56,391 $55,535 2023
Elkhart County Clubhouse Inc IN$359,858 Executive Di $51,000 $57,251 2024
Chadwick Clubhouse OR$360,508 Executive Di $61,270 $60,568 2024
Insight Psychotherapy Group CA$260,564 President/secretary/cfo $41,878 $38,494 2024
Our Place Of Hope SC$364,203 Director $56,870 $63,155 2024
Our House Therapy Collective IL$258,445 Executive Director $67,999 $71,162 2024
Schranks Clubhouse CA$253,574 President/ Executive Director $51,447 $48,686 2023
Womens Mental Health Collective Inc MA$384,457 Clerk/l.i.c.s.w. $11,000 $10,833 2023
Your Neighborhood Clinic DC$227,700 Psychological Associate $65,771 $61,438 2024
Amaly CA$226,032 Director And Co-ceo $35,803 $32,910 2024
Samaritan Counseling Center Inc MI$404,144 Executive Di $105,510 $112,938 2025
Caya Clinic Inc WI$405,021 Director $26,614 $29,587 2024
Taylor Wellness Center Inc MD$408,929 President Ceo $95,000 $97,336 2023
Christian Counseling Center CT$409,305 President $85,907 $85,741 2024
Arch Street Center Inc PA$411,582 Exec Directo $17,236 $18,837 2023
Prince William Drop In Center VA$429,344 Former Vise Pre $78,382 $80,561 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Theresa Rulien) 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 26 similarly situated organizations (Same NTEE sector (F32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,600 is reasonable (approximately the 8th 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.