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PeerBasis
Compensation Comparability Determination

Acumen Counseling Services Inc

Executive Director / CEO

EIN 611248638
KY · NTEE F60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Wanda Figueroa-peralta, Executive Director / CEO ($21,870) against every comparable organization that fit the selection criteria — 287 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Wanda Figueroa-peralta — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

287 organizations qualified on sector, size, and geography 287 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,994 total compensation of comparable organizations → $1,459,059 $21,870
$95,37810th
$127,53725th
$163,414Median
$211,30175th
$263,82690th
$21,870This org · 1st
p10$95,378
p25$127,537
p50$163,414
p75$211,301
p90$263,826
$21,870

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 KY 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
Marshall-jackson Mental Health Board Inc AL$11,564,867 Executive Director $161,750 $157,982 2024
Hanley Center Foundation Inc FL$11,567,327 Ceo (Former) $217,076 $189,810 2023
Drug Abuse Treatment Association Inc FL$11,548,496 President/ceo $308,392 $261,920 2024
Institute For Health And Recovery MA$11,548,151 Executive Di $162,886 $136,240 2023
Core Service Agency MD$11,576,611 Executive Director $125,831 $106,356 2024
🔒 282 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default1st
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted79th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 287-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.