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PeerBasis
Compensation Comparability Determination

Heart Of Grant County

Executive Director / CEO

EIN 800259765
OR · NTEE P40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Beth Simonsen, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,108 total compensation of comparable organizations → $169,815 $70,000
$26,10810th
$43,49825th
$62,369Median
$83,49175th
$104,18390th
$70,000This org · 60th
p10$26,108
p25$43,498
p50$62,369
p75$83,491
p90$104,183
$70,000

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

OrganizationStateTotal revenueTotal compSource
First Option Care IncGA $358,509$56,625 990
Los Angeles Pregnancy Services IncCA $362,937$75,124 990
Adoption Solutions Of ArizonaAZ $364,339$105,063 990
Village-connect IncCA $355,988$72,961 990
Pregnancy Resource Connection IncCO $365,381$63,592 990
United Families Nonprofit CorporationSD $355,352$34,424 990
Mid Shore Community MediationMD $355,111$63,168 990
Grace Beyond Borders Nwi IncIN $354,953$33,202 990
Hilltown VillageMA $366,393$26,408 990
Nurturepa IncPA $367,905$9,665 990
East Gate MinistriesVA $352,857$107,550 990
Angels On Patrol IncAZ $350,851$80,538 990
Created With Purpose Of West TexasTX $371,110$27,320 990
BelongVA $371,203$104,213 990
African Girls Hope Foundation IncGA $348,994$37,472 990
James SamaritanLA $348,641$54,770 990
Kids In Need Supportive ServicesNM $372,872$63,645 990
Texas Community CounselingTX $347,313$8,092 990
Dwell - Lycoming CountyPA $374,640$70,741 990
The Martha G Welch CenterNY $375,000$60,177 990
Short Years PartnershipIA $375,327$60,062 990
The Families And Work Institue IncNY $377,269$38,406 990
Infant Parent Center IncCA $378,081$147,395 990
About Families IncCA $378,090$16,272 990
Faith Choice OhioOH $380,657$108,475 990

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 OR 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 default60th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted59th

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 (Beth Simonsen) 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 187 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 60th 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.