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PeerBasis
Compensation Comparability Determination

T Whitehead Recovery Center

Executive Director / CEO

EIN 810793233
OH · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Bellman, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kevin Bellman — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $124,107 $21,000
$9,19210th
$22,32225th
$40,668Median
$61,36675th
$77,29190th
$21,000This org · 21st
p10$9,192
p25$22,322
p50$40,668
p75$61,366
p90$77,291
$21,000

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 OH 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
Concho Valley Turning Point TX$177,344 Executive Director $45,000 $43,755 2023
Substance Abuse Coalition Of FL$174,512 Ceo $100,000 $88,696 2024
Tennessee Jail Chemical TN$185,436 President $6,750 $6,699 2024
Dallas Intergroup Association TX$171,502 Office Manager $57,758 $54,549 2024
Life Houses Inc MT$168,595 Executive Dir. $21,055 $21,428 2024
Journey House Foundation Inc VA$190,969 Exec. Director/president $44,758 $40,802 2024
Greater Milwaukee Central Office Inc WI$191,044 Executive Director $71,806 $70,803 2024
Lazarus Life Ministries OH$191,369 President $37,094 $38,190 2023
Vpoids Inc CA$191,675 Member $120,000 $97,833 2024
North Fayette Valley Community IA$166,740 Mentor Coord $11,036 $11,746 2023
Dothan Houston County Substance Abuse AL$193,222 Executive Director $55,428 $56,537 2024
Teen Challenge Of Baltimore Inc MD$194,438 Executive Dir. $21,500 $18,978 2024
Beech Grove Comprehensive Drug-free IN$164,073 Executive Di $50,394 $50,175 2024
Rzp Foundation Inc OH$195,108 Former Ed $42,500 $42,500 2024
Helping Kids To Recover Inc CA$195,142 Ceo $10,000 $8,393 2023
Hope For Appalachia Incorporated WV$197,241 Director Of Development $26,980 $27,581 2024
Epperson Ministries Inc TN$197,840 President $11,500 $11,750 2023
The Shed Inc AL$157,435 President $25,284 $25,790 2024
Pittsburgh Area Central Office Inc PA$156,990 Administrato $49,197 $46,321 2024
Outsiders Anonymous TX$204,614 Program Director $30,000 $29,170 2023
Ocl Properties Ii Inc NY$153,420 Chief Financial Officer $73,290 $62,528 2024
Hanani House MO$209,092 Director Of $21,112 $21,112 2024
Addiction Recovery Institute NC$211,585 President $24,000 $24,105 2023
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $9,453 2024
Oklahoma Harm Reduction Alliance OK$146,387 Executive Di $24,818 $25,802 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default21st
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted19th

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 (Kevin Bellman) 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 68 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 21st 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.