Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sumner County Casa Inc

Executive Director / CEO

EIN 621465336
TN · NTEE R200
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sonya Sweat-manfred, Executive Director / CEO ($55,544) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sonya Sweat-manfred — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,027 total compensation of comparable organizations → $125,600 $55,544
$19,60010th
$41,50325th
$57,406Median
$68,49475th
$82,41590th
$55,544This org · 45th
p10$19,600
p25$41,503
p50$57,406
p75$68,494
p90$82,415
$55,544

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
A Childs Place Casa Ltd WV$180,906 Executive Director $48,951 $53,285 2023
Northwest Ohio Casa OH$183,897 Program Dire $44,769 $47,672 2023
Oregon Sex Workers Committee OR$171,731 Co-president $53,585 $48,594 2024
Cultural Diversity Resources ND$192,794 Executive Director $17,940 $19,226 2024
Tri-county Casa Inc KS$197,381 Executive Di $56,862 $59,987 2024
Casa Of White County Inc AR$197,645 Executive Director $39,559 $42,303 2025
Mothers Against Police Brutality TX$165,252 Executive Director $110,000 $107,450 2024
Casa Mobile Inc AL$162,700 Program Director $36,000 $39,101 2023
Spencer County Casa Inc IN$160,488 Former Executive Director $42,541 $43,809 2024
Court Appointed Juvenile Advocacy AL$160,358 Executive Director $54,006 $56,975 2024
Return America Inc NC$158,925 President $3,000 $3,027 2024
Casa For Clermont Kids OH$158,535 Executive Director $70,999 $75,602 2023
Erie County Court Appointed Special OH$205,077 Executive Di $82,506 $85,335 2024
Responsible Sourcing Network CA$207,224 Ceo $121,477 $102,433 2024
Casa Of East Central Illinois IL$209,015 Executive Director $58,517 $57,837 2023
Central Kansas Court Appointed Special Advocates KS$151,702 Executive Director $46,083 $48,616 2024
American Liberties Institute Inc FL$211,598 President $127,748 $125,600 2022
Abate Of Michigan Inc MI$149,866 President $3,600 $3,735 2023
Cofa Alliance National Network OR$213,286 Board Member $15,544 $14,513 2023
The Diverse Future Foundation Inc NY$215,800 Director $40,000 $36,339 2023
Eddy County Casa Auxiliary NM$218,495 Executive Di $56,333 $59,166 2024
Casa Of Midwest Kentucky Inc KY$220,428 Executive Di $59,788 $61,109 2025
Casa Of North Arkansas AR$221,089 Executive Director $25,831 $27,623 2025
Children's Rights Council Inc MD$136,124 Director $77,320 $68,770 2025
People Engaged In Active Community Efforts Inc FL$230,087 Lead Organizer $60,000 $56,668 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 default45th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted41st

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 (Sonya Sweat-manfred) 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 44 similarly situated organizations (Same NTEE sector (R20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,544 is reasonable (approximately the 45th 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.