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PeerBasis
Compensation Comparability Determination

Fostering Sweet Dreams Inc

Executive Director / CEO

EIN 811587314
OK · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Madison Robertson, Executive Director / CEO ($23,000) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Madison Robertson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $173,429 $23,000
$18,38610th
$30,73425th
$49,779Median
$66,10475th
$86,53590th
$23,000This org · 15th
p10$18,386
p25$30,734
p50$49,779
p75$66,104
p90$86,535
$23,000

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 OK 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
Borderland Cheer And Dance NM$220,198 Denny $54,600 $53,332 2024
Jeoc-jireh Empowerment Outreac NC$219,814 President $22,080 $21,331 2023
A Positive Attitude Outlook Of Southern CA$220,407 Executive Director $51,356 $41,463 2023
Indiana Chapter Of National IN$218,937 Executive Di $97,988 $93,843 2024
Edward Pierce Center For Autism Inc MS$221,540 Registered Behavior Tech $19,061 $19,849 2023
Pointters Community Initatives WI$218,289 Ceo $71,923 $68,215 2024
Counseling Inc OK$221,903 Exec Director $58,975 $60,717 2023
Speak Our Minds Ending The Youth Mental CO$223,129 Executive Director $199,158 $173,429 2024
Safe Talk For Teens NV$216,440 President/director $84,050 $76,511 2024
Hicks-wright Corporation Aurora IL$214,705 Hicks $57,450 $51,293 2024
House Of Healing Inc OK$214,185 Chief Executive Officer $54,056 $54,056 2024
Lil Iguanas Child Safety Found NH$213,976 Exec Director $41,600 $34,884 2024
Ladders For Leaders TX$226,245 Founder/president $55,000 $49,964 2024
Highland Haven OR$213,720 President $750 $633 2024
Court Appointed Special Advocates Of AL$213,545 Executive Director $55,029 $53,990 2024
Urban Family Outreach Inc TN$226,633 Program Director $36,643 $36,012 2023
Reset Mentoring TX$213,227 President $60,600 $55,051 2024
City Without Orphans CA$227,532 Former Executive Director $59,138 $46,376 2024
Advo-kids Casa Inc GA$227,759 Executive Dir. $41,438 $36,863 2025
Systems Of Care Initiative Inc KS$212,215 Executive Director $65,000 $63,772 2024
Children's Healing OR$211,421 Executive Director (Thru Feb. '24) $13,274 $11,195 2024
Southeast Casa Program SD$228,923 Executive Di $58,483 $58,616 2024
Restore Childhood NY$229,711 Founder $40,000 $32,825 2024
Harvest Family Life Ministries Hawaii HI$210,176 Executive Director $37,800 $30,734 2024
New Creations Ministries Inc MI$230,355 Executive Di $40,000 $37,495 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted15th

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 (Madison Robertson) 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 141 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,000 is reasonable (approximately the 15th 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.