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PeerBasis
Compensation Comparability Determination

Insight Treatment Program Inc

Executive Director / CEO

EIN 631097767
AL · NTEE F99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carol R Lee, Executive Director / CEO ($67,192) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carol R Lee — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,025 total compensation of comparable organizations → $155,548 $67,192
$25,70910th
$49,82225th
$69,570Median
$90,96175th
$109,49390th
$67,192This org · 46th
p10$25,709
p25$49,822
p50$69,570
p75$90,961
p90$109,493
$67,192

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 AL 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
Kevins Song A Nonprofit Community MI$351,952 Executive Dir. $54,087 $51,675 2024
Project Be Free A Nonprofit Corporation WA$371,130 Executive Director (Co-founder) $53,216 $45,404 2023
Comeback Yoga CO$325,609 Executive Director $106,420 $94,456 2024
St Bernard Parish Adult Drug Court Inc LA$324,421 Daigle $58,811 $61,714 2023
Living Free Inc TN$377,574 President $85,304 $80,859 2025
Faithbridge Portland OR$320,862 President $129,162 $114,307 2023
California Chaplain Corps CA$313,397 Exec. Director $76,310 $60,994 2024
Employee Assistance Program Of Warren NY$312,220 Executive Dir. Effective $108,890 $93,769 2023
Breaking The Silence New Mexico NM$309,573 Executive Dir. $63,057 $62,778 2024
Beyond The Badge Inc NY$391,052 Officer, Dir $11,195 $9,364 2024
Alliance180 Inc NY$306,877 Founder And Director $48,461 $41,731 2023
Free To Smile Foundation Inc OH$305,209 Executive Director $120,260 $117,902 2024
First Aid Arts WA$304,007 Board Member $62,694 $53,491 2023
Nine Gates Programs Inc CA$399,422 Executive Direc $34,000 $27,978 2023
The Ark Foundation CA$297,592 President $62,219 $49,731 2024
How To Read Your Baby CO$295,443 Executive Director $88,620 $78,657 2024
Empowerment Systems Inc AZ$409,198 Ceo $137,441 $125,965 2023
Mental Health News Education Inc MA$290,736 Executive Di $103,219 $83,643 2025
Intentions NC$289,140 Director $30,000 $29,540 2023
Kids Interdisciplinary Services Inc NC$411,345 Executive Director $77,334 $76,149 2023
National Alliance Of Mental Illness PA$412,570 Executive Director $84,503 $78,003 2024
Operation Happy Nurse VA$286,417 Founder/principal Officer $39,000 $35,886 2023
Itp International CA$284,778 President $86,742 $71,380 2023
Westchester Center For The Study Of NY$416,610 Executive Director $7,250 $6,064 2024
Mental Health Services Of Snohomish WA$283,668 President/ceo, Compass Health $29,848 $24,736 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default46th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted43rd

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 (Carol R Lee) 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 54 similarly situated organizations (Same NTEE sector (F99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,192 is reasonable (approximately the 46th 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.