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PeerBasis
Compensation Comparability Determination

Heartfelt Tidbits Inc

Executive Director / CEO

EIN 812806786
OH · NTEE J22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheryl Rajbhandari, Executive Director / CEO ($80,500) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sheryl Rajbhandari — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,910 total compensation of comparable organizations → $197,781 $80,500
$23,08310th
$47,09325th
$69,622Median
$88,21875th
$117,28090th
$80,500This org · 66th
p10$23,083
p25$47,093
p50$69,622
p75$88,218
p90$117,280
$80,500

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 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
Urban Ed Inc DC$379,011 President $106,855 $88,531 2024
Propel Network Inc NY$381,193 Educational Consulant $83,000 $70,812 2024
Young Leaders Council TN$388,792 Executive Director $88,250 $87,582 2024
Reach Out First Inc NC$394,049 Executive Director $71,366 $69,622 2024
Chicago Center For Arts And Technology IL$359,049 Sr. Dir. Of Edu. Excellence $168,628 $156,522 2024
Michigan Indian Employment And MI$356,915 Executive Director $79,830 $80,094 2023
Attleboro Area School To Career MA$401,358 Executive Direc $25,568 $21,134 2025
Conexion Inc MA$404,349 Executive Director $137,960 $117,049 2024
Ironworkers 549 Joint Apprentice Training Fund WV$405,210 President $64,084 $65,511 2024
Bricklayers Local 1 Md Va & Dc MD$351,202 Vice Chairman $39,290 $34,681 2024
Torch 180 MI$405,826 President $63,250 $61,639 2024
Sheet Metal Contracting Industry PA$348,144 Trustee $76,513 $72,040 2024
Youths Unleashed Corp FL$347,605 Vice President $45,000 $39,913 2024
Local 470 Apprenticeship Fund SC$346,177 Training Director/trustee $61,473 $60,550 2024
United Methodist College VA$412,993 Dean And Exec Director $105,060 $93,306 2025
Oakwood Arts Inc VA$342,805 Executive Director $54,550 $49,729 2024
Tech Frederick Inc MD$341,979 Executive Director $114,025 $100,649 2024
Automotive Mentoring Group Inc IL$340,495 President $91,987 $87,905 2023
Western Pennsylvania Apprenticeship PA$340,147 Director $73,232 $68,951 2024
Laborers Agc Apprenticeship Training & WA$337,413 Training Director $77,707 $65,686 2024
Second Chance Center Of Hope OH$335,700 Director $43,900 $43,900 2024
Training Grounds Inc DC$335,337 Executive Dir. $95,306 $81,295 2023
Uaw Center For Manufacturing A Green CA$422,693 Executive Dir. $59,707 $48,678 2024
Puzzle Piece Pastries GA$422,873 Director $49,831 $47,306 2024
Midlands Mechanical Apprentice Coal SC$332,386 President $14,400 $14,184 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 default66th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted75th
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 (Sheryl Rajbhandari) 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 79 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,500 is reasonable (approximately the 66th 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.