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PeerBasis
Compensation Comparability Determination

Second Nurture

Executive Director / CEO

EIN 810898315
CT · NTEE P01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Silverman, Executive Director / CEO ($92,443) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Silverman — reported title “Executive Director & Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16,092 total compensation of comparable organizations → $240,616 $92,443
$24,42510th
$44,90825th
$74,942Median
$90,06375th
$111,49790th
$92,443This org · 76th
p10$24,425
p25$44,908
p50$74,942
p75$90,063
p90$111,497
$92,443

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 CT 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
Ten Toes In CA$378,175 Executive Di $69,571 $64,072 2024
My Brother's Keeper Task Force Inc MA$384,360 Co-president & Director $19,125 $18,871 2023
Wichitas Littlest Heroes KS$371,868 Executive Director $65,889 $75,919 2024
National Partnership For Women DC$404,000 President $47,983 $44,908 2024
Green Mountain Self Advocates Inc VT$414,661 Administrative Director $52,000 $57,471 2023
Alaska Family Council AK$416,426 Executive Director $78,000 $81,883 2023
Umoja Village SC$431,368 Ceo Cofounder $34,147 $39,117 2023
Justice For Girls Coalition Of Washington State WA$329,017 Executive Director $89,036 $87,530 2023
Forward Justice Action Network NC$439,971 Co-director $50,137 $55,252 2024
Chicago Refugee Coalition IL$320,192 Executive Dir. $22,750 $23,854 2024
Travel Unity Inc NY$310,772 Executive Director $211,104 $203,452 2024
Mapp Inc CT$309,595 President $77,090 $79,367 2023
Tri-lakes Center For Independent NY$307,890 Executive Di $42,974 $41,416 2024
Families In Action For Justice CA$300,000 Ceo $28,210 $26,747 2023
The Health & Housing Consortiuminc NY$294,677 Executive Director $111,762 $110,893 2023
North Carolina Values Coalition NC$468,733 Executive Di $84,999 $96,438 2023
The Groundswell Group Inc NY$287,248 Chief Execut $93,450 $90,063 2024
Triumphant Hands Inc NY$287,036 Executive Director $91,508 $88,191 2024
Massachusetts Coalition To Prevent Gun MA$484,845 Executive Director $102,352 $98,095 2024
Ndn Action Network Inc SD$486,676 Managing Directors $20,872 $24,568 2024
Youmominc FL$273,158 President $16,061 $16,092 2024
Minnesota Alliance On Crime MN$490,625 Executive Di $104,175 $106,956 2025
Organizacion Latina Trans In Texas TX$269,622 Executive Director $103,712 $113,915 2023
Mississippians Against Human Trafficking MS$267,157 Executive Director $50,000 $61,147 2023
Salute 2 Service PA$502,523 Founder/exec $46,000 $48,925 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted62nd

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 (Susan Silverman) 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 29 similarly situated organizations (Same NTEE sector (P01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,443 is reasonable (approximately the 76th 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.