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PeerBasis
Compensation Comparability Determination

Owsley County Action Team Incorporated

Executive Director / CEO

EIN 611282176
KY · NTEE S32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donna Hardin, Executive Director / CEO ($32,000) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $193,937 $32,000
$5,96510th
$14,76225th
$30,688Median
$53,36275th
$78,45590th
$32,000This org · 51st
p10$5,965
p25$14,762
p50$30,688
p75$53,362
p90$78,455
$32,000

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
Minnesota Indigenous Business Alliance MN$89,029 Former Executive Director $69,553 $63,969 2024
Namc-dallas Fortworth Chapter Inc TX$88,494 President $14,000 $13,420 2023
The Virginia Fccla Leadership Foundation Inc VA$88,204 Treasurer $6,000 $5,253 2025
Baxter Snowmobile Club Inc MN$88,161 Gambling Mgr $14,682 $13,503 2024
Oliver Ranch Foundation CA$87,868 Treasurer $11,145 $8,958 2024
Grow Spink Inc SD$89,853 Executive Director $48,000 $50,764 2023
Tiuny Holdings Inc NY$89,861 Secretary $32,609 $28,237 2023
Ostara OH$90,039 Asst Secretary $37,656 $38,219 2023
Upstate Minority Economic Alliance Inc NY$87,190 Executive Director Thru July 2024 $57,755 $48,576 2024
Bizworks Enterprise Center VA$90,466 Executive Director $65,048 $56,952 2025
Eky Heritage Foundation Inc KY$86,871 Executive Director $66,154 $68,108 2023
Yvonne Perkins Legacy Fund Inc IN$91,002 President And Director $7,923 $7,777 2024
Sprocket Mural Works Inc PA$86,249 Executive Dir $11,475 $10,651 2024
Ocpc Regional Operation & Management Inc MA$86,170 Executive Director $20,100 $17,309 2023
Sakan Community Resources Inc MN$91,376 Managing Director $70,475 $64,817 2024
Dealercpa Network Inc NY$85,900 Executive Director $28,800 $24,939 2023
Robert J Min Md Pc NY$85,688 President $51,748 $43,524 2024
Overland Park Chamber Foundation KS$85,551 President $32,826 $33,008 2024
Mat-su Cabaret Hotel Restaurant AK$92,053 Executive Dir. $39,300 $34,972 2024
Washington Contract Firefighters Association WA$92,115 President / Instructor $9,870 $8,468 2023
Escambia County Medical Society FL$92,289 Executive Director $66,000 $57,710 2024
Crowley Main Street LA$84,555 Director $18,749 $19,784 2023
Destination Madison Foundation Inc WI$84,504 President/ceo $31,757 $30,870 2024
Nourishing Networks Consortium WA$84,445 Director $10,000 $8,333 2024
New Bridge Homes Inc MI$84,399 Secretary $1,557 $1,496 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 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 default51st
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted34th

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 (Donna Hardin) 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 304 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,000 is reasonable (approximately the 51st 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.