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PeerBasis
Compensation Comparability Determination

Family Cornerstones Inc

Executive Director / CEO

EIN 621790686
TN · NTEE A70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Mann, Executive Director / CEO ($51,300) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$254 total compensation of comparable organizations → $106,909 $51,300
$4,50510th
$16,97725th
$36,949Median
$56,70775th
$79,35090th
$51,300This org · 66th
p10$4,505
p25$16,977
p50$36,949
p75$56,707
p90$79,350
$51,300

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
Northmont Fellowship Association PA$238,368 President $13,000 $12,333 2024
Small Press Traffic Literary Arts Center CA$240,398 Executive Dir. $78,000 $62,424 2025
The Common Acre WA$232,865 Executive Dir. $66,500 $58,314 2023
Ether Sea Projects Inc Dba Litmus Press NY$243,647 Executive Dir. $22,000 $18,913 2024
Zbigniew Herbert Polish Supplementary School Of Li Inc NY$244,930 Principal/ceo $17,460 $14,623 2025
Acton Chinese Language School MA$227,508 Principle $5,434 $4,526 2025
Roaring Fork Center For Community CO$249,768 Executive Director $52,772 $48,140 2024
Split This Rock Inc DC$267,649 Director $64,281 $55,250 2023
African Immigrant Family Services Inc NE$204,188 Executive Director $30,600 $31,311 2024
The Association For The Study Of NY$203,179 Executive Dir. $19,500 $16,331 2025
Marine Mills Folk School MN$272,489 Pt Exec Dire $23,336 $22,584 2023
Project Sycamore A Nfp Corporation TX$273,382 Executive Director $84,000 $82,299 2023
Boulder School For German Language And Culture CO$198,752 President $27,093 $25,445 2023
Christian Home Educators Assn Of Calif CA$278,232 Treasurer $300 $254 2023
Lama Foundation NM$280,456 Director $1,008 $1,062 2023
American Comparative Literature IL$285,428 Chief Admin Off $85,586 $82,412 2023
Faulkner Morgan Archive KY$288,069 President & Executive Director $52,771 $55,531 2023
Western Political Science Association OR$288,787 Executive Dir. $7,000 $6,184 2024
Atlanta Writers Club GA$289,485 Executive Director $31,500 $31,021 2023
Spokane Language House WA$185,944 Board Pres/e $3,250 $2,768 2024
Lex America Inc MA$182,807 Executive Director $91,339 $78,086 2024
Morris Chinese Academy NJ$176,651 Principal $5,245 $4,455 2024
Huayuan Chinese Academy Inc MD$175,535 President Board Director $37,459 $33,317 2024
Helping Link WA$302,762 Executive Director $125,517 $106,909 2024
The Aftermath Project Inc CA$303,880 Secretary $51,000 $43,133 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 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 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 default66th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted63rd

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 (Amy Mann) 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 38 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,300 is reasonable (approximately the 66th 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.