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PeerBasis
Compensation Comparability Determination

Children's Healing

Executive Director / CEO

EIN 611499793
OR · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Mcdowell, Executive Director / CEO ($13,274) against every comparable organization that fit the selection criteria — 136 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Barbara Mcdowell — reported title “EXECUTIVE DIRECTOR (THRU FEB. '24)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

136 organizations qualified on sector, size, and geography 136 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $205,639 $13,274
$19,64210th
$36,22125th
$58,208Median
$77,53975th
$102,24290th
$13,274This org · 7th
p10$19,642
p25$36,221
p50$58,208
p75$77,539
p90$102,242
$13,274

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 OR 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
Systems Of Care Initiative Inc KS$212,215 Executive Director $65,000 $75,617 2024
Harvest Family Life Ministries Hawaii HI$210,176 Executive Director $37,800 $36,443 2024
Reset Mentoring TX$213,227 President $60,600 $65,276 2024
Court Appointed Special Advocates Of AL$213,545 Executive Director $55,029 $64,017 2024
Highland Haven OR$213,720 President $750 $750 2024
Lil Iguanas Child Safety Found NH$213,976 Exec Director $41,600 $41,363 2024
St Clair County Sav-a-life Inc AL$208,801 Executive Director $35,541 $41,346 2024
House Of Healing Inc OK$214,185 Chief Executive Officer $54,056 $64,096 2024
Hicks-wright Corporation Aurora IL$214,705 Hicks $57,450 $60,819 2024
Safe Talk For Teens NV$216,440 President/director $84,050 $90,722 2024
Mask Mothers Awareness On School Age Kids AZ$205,709 President $85,723 $88,775 2024
Riverways Pregnancy Resource Center MO$204,953 Executive Director $44,615 $50,884 2024
Casa Del Valle Inc CO$204,734 Executive Director $7,500 $7,545 2025
Pointters Community Initatives WI$218,289 Ceo $71,923 $80,884 2024
Indiana Chapter Of National IN$218,937 Executive Di $97,988 $111,273 2024
88 Bikes WA$203,613 Exec Directo $16,239 $15,252 2025
Jeoc-jireh Empowerment Outreac NC$219,814 President $22,080 $25,293 2023
Fostering Sweet Dreams Inc OK$220,043 Executive Director $23,000 $27,272 2024
Brave Heart - Children In Need Inc LA$202,660 Exec Director $24,000 $28,458 2024
Borderland Cheer And Dance NM$220,198 Denny $54,600 $63,237 2024
Gates Of Freedom WA$202,481 Secretary $10,000 $9,925 2023
A Positive Attitude Outlook Of Southern CA$220,407 Executive Director $51,356 $49,163 2023
Edward Pierce Center For Autism Inc MS$221,540 Registered Behavior Tech $19,061 $23,535 2023
Grahamtastic Connection ME$201,115 Executive Director $57,723 $64,079 2023
Counseling Inc OK$221,903 Exec Director $58,975 $71,994 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted7th

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 (Barbara Mcdowell) 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 136 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,274 is reasonable (approximately the 7th 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.