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PeerBasis
Compensation Comparability Determination

Manners Of The Heart Inc

Executive Director / CEO

EIN 680531760
LA · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jill M Garner, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jill M Garner — reported title “CHIEF VISIONARY OPFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$114 total compensation of comparable organizations → $257,868 $60,000
$12,61310th
$29,58825th
$51,924Median
$74,42975th
$100,12890th
$60,000This org · 59th
p10$12,613
p25$29,588
p50$51,924
p75$74,429
p90$100,128
$60,000

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 LA 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
Ifees Inc MD$358,493 Secretary $195,256 $170,676 2023
Wild Horses Building Champions Inc SD$358,584 Director $18,000 $18,574 2023
Quality Care Community Service Inc VA$356,347 Supervisor $99,085 $86,884 2024
Heartlight Center Inc CO$359,354 Executive Dir. $91,975 $82,459 2023
Scottsdale Leadership Inc AZ$359,383 Executive Director $93,090 $83,706 2023
Foundation For Mo County Free Libraries CA$359,452 Executive Director $78,121 $61,262 2024
Lyric Performing Arts Company Inc TX$356,051 Director $56,250 $52,608 2023
Natural Stone Foundation OH$355,833 Executive Director $35,233 $34,891 2023
Pivot Leadership Group TX$360,303 Executive Director $95,940 $87,155 2024
Council Of Public Liberal Arts Colleges NC$360,337 Executive Director $40,148 $37,673 2024
Rome Institute Of Liberal Arts Inc CA$354,988 President $127,532 $100,010 2024
South Carolina Foundation For SC$354,508 Executive Di $34,000 $31,383 2025
The Texas Diversity Council TX$354,062 Ceo $91,279 $82,921 2024
Maryland Pesticide Education MD$361,636 Executive Di $80,000 $69,929 2023
Open Storehouse Incorporated FL$361,786 President $70,000 $59,720 2024
Ohio Association For College OH$361,788 Executive Ad $32,657 $31,412 2024
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $59,963 2025
C & C Kids After School Enrichment WA$352,044 Ceo $38,500 $32,228 2023
Rural Aspirations Project ME$363,803 Executive Director $83,428 $78,108 2023
Louisiana Charter School Alliance LA$351,754 Executive Director $71,480 $71,480 2024
22nd Judicial District Casa Inc OK$364,430 Exec Dir $66,285 $64,576 2025
Summer On The Cuyahoga OH$364,717 Executive Di $70,350 $67,668 2024
Apereo Foundation Incorporated OR$364,789 Secretary, Executive Director $81,136 $68,427 2024
Patient Safety Movement Foundation CA$365,177 Coo $210,873 $161,102 2025
Lily Creek Farms OH$365,276 Executive Director $42,000 $40,399 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default59th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted53rd

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 (Jill M Garner) 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 432 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 59th 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.