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PeerBasis
Compensation Comparability Determination

Pathways A Pregnancy Resource Center Inc

Executive Director / CEO

EIN 731620216
OK · NTEE P47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Moon, Executive Director / CEO ($25,280) against the 2000 closest of 2,554 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

2,554 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$155 total compensation of comparable organizations → $347,547 $25,280
$10,26210th
$23,04825th
$39,186Median
$58,37075th
$75,59590th
$25,280This org · 29th
p10$10,262
p25$23,048
p50$39,186
p75$58,370
p90$75,595
$25,280

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 OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fathers Building FuturesNM $211,109$6,409 990
Next Step Ministries IncNM $211,130$49,888 990
En-hacore Community Center And Orientations (Ecco)LA $211,068$41,578 990
Tender Foundation IncGA $211,147$22,563 990
P V Amman Temple Of N ANY $211,062$5,069 990
Reach MeOH $211,029$26,452 990
Helping Our Riders Succeed In EducationTX $211,029$34,359 990
Knots Of Love IncWI $211,200$91,679 990
Rice Foundation IncPA $211,200$85,190 990
Forest Acres IncIA $211,203$20,009 990
Rockland Community Services IncNY $211,235$2,525 990
Life Line Of Sampson County IncNC $210,875$24,266 990
Fund For American DiplomacyDC $210,871$20,601 990
United Church Home Society IncNY $211,411$73,419 990
Thinking HutsFL $210,796$25,594 990
Children's HealingOR $211,421$11,195 990
Care And Share Day Homes IncGA $210,774$69,656 990
Telluride Preschool And Daycare IncCO $211,454$58,407 990
Keeps IncNY $210,746$69,056 990
Deaf Ability Resource IncCA $210,740$65,951 990
Helping Everyone Receive OngoingLA $211,485$42,233 990
Greenacres Child Care CenterTX $210,721$35,007 990
Cochran County Senior Citizens AssnTX $210,719$39,282 990
Juniper Community MissionsPA $210,693$15,664 990
Upstate Caring Partners HoldingNY $211,594$14,973 990

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 OK 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 default29th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted23rd

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 (Elizabeth Moon) 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 2000 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,280 is reasonable (approximately the 29th 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). 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.