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PeerBasis
Compensation Comparability Determination

All Eagles Oscar Foundation

Executive Director / CEO

EIN 811023368
TX · NTEE F12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Justin Sheffield, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 521 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Justin Sheffield — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

521 organizations qualified on sector, size, and geography 521 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,198 total compensation of comparable organizations → $259,695 $62,500
$12,96310th
$28,95025th
$48,204Median
$71,08875th
$93,46290th
$62,500This org · 64th
p10$12,963
p25$28,950
p50$48,204
p75$71,088
p90$93,462
$62,500

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 TX 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
The Mcclean Fletcher Center Inc MS$212,869 Executive Director $51,827 $56,217 2025
The West Georgia Prevention & Advocacy GA$213,299 Executive Dir. $65,000 $65,336 2024
Baptist Counseling Center NC$213,339 Executive Direc $100,298 $103,602 2024
Bravehearts Inc GA$212,750 Board Chair, Co-ceo $64,625 $66,878 2023
Nami Lorain County OH$212,543 Executive Director $64,346 $68,131 2024
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $10,009 2024
Cwc Alliance Inc GA$214,173 Coo $43,895 $44,122 2024
Pennsylvania Association Of Psychiatric PA$214,452 Executive Director $74,542 $74,313 2024
Central California Fellowship Of CA$211,610 Business Off $67,075 $57,901 2024
Addiction Recovery Institute NC$211,585 President $24,000 $25,523 2023
Impactful Changes Inc MD$214,869 Ceo $25,000 $23,365 2024
Peer Coalition Inc NY$215,000 Director $65,875 $59,508 2024
Life Change Centers TX$215,002 President $15,461 $15,461 2024
Animal Companion Counseling OH$210,989 Co-executive Director $44,007 $46,596 2024
Teens4teens Help CA$215,165 Co-founder $72,000 $62,153 2024
Society Of Experimental Social PA$210,831 Exec Officer $15,000 $15,395 2023
Gateway House Inc OH$215,484 Executive Director (From 6/22) $63,312 $69,016 2023
Arlee Rehabilitation Center MT$209,898 Program Director $46,492 $51,580 2023
Addictions Care Foundation NY$216,331 Trustee/chief Exec. Dir. $14,350 $12,963 2024
Logos Healing Institute CO$209,780 President And Director Of Ops $50,817 $48,712 2024
Redside Foundation ID$216,402 Executive Director $66,374 $70,586 2024
Check Your Compass MA$209,497 President $133,960 $120,341 2024
The Four Health Family Resource Center MI$209,414 Executive Director $12,864 $12,931 2025
Black Mental Health Village TN$209,294 Executive Dir. $13,462 $14,564 2023
Hanani House MO$209,092 Director Of $21,112 $22,354 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted68th
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 (Justin Sheffield) 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 521 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 64th 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.