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PeerBasis
Compensation Comparability Determination

Make Momma Proud

Executive Director / CEO

EIN 813348236
IL · NTEE O50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heike Jones, Executive Director / CEO ($3,400) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heike Jones — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $96,344 $3,400
$2,24010th
$10,17225th
$23,106Median
$49,20375th
$69,08090th
$3,400This org · 12th
p10$2,240
p25$10,172
p50$23,106
p75$49,203
p90$69,080
$3,400

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 IL 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
Northern Lights Youth Services Inc ND$99,473 Executive Director $24,000 $26,790 2023
Urban 360 CA$99,700 President $25,600 $22,485 2023
Clay Soper Memorial Fund Inc MA$97,683 President $25,000 $22,851 2023
Back 2 Basics Ministry TX$100,975 President $27,027 $26,711 2024
Reborn Minds Inc GA$97,343 Executive Director $32,880 $32,664 2024
Camp Journey Nw WA$101,664 Non-voting Board Member $33,472 $29,608 2024
Leaving The Streets Ministries Inc MA$96,213 President $39,700 $36,288 2023
The Outstanding Youth Awards SC$103,945 Oya Founder & Executive Director $10,033 $10,341 2024
Pure Productions Inc TX$103,993 Director, President $94,688 $96,344 2023
Happiness Through Horses CO$94,375 Executive Director $6,135 $5,984 2023
Camp Quest Inc SC$104,105 Executive Director $76,378 $78,724 2024
Tfd Soccer Limited NY$104,726 Treasurer $11,308 $10,394 2023
United For Youth Nfp IL$93,472 Scout Executive $17,335 $16,838 2024
Legacy Makers Inc NY$105,000 Executive Director $24,000 $22,059 2023
Reach Center CA$93,302 Presidentdirector $2,500 $2,133 2024
Youth Voices Center Inc NY$105,654 Exec Director/president $60,760 $55,847 2023
Wolfpack Wrestling Club Inc NC$105,742 Director $15,000 $15,313 2024
Community Transitions Inc MD$91,593 Ceo $25,016 $23,106 2024
Inspire S-ve Inc NY$91,587 Director Of Cfc $19,698 $17,586 2024
Sheriffs Youth Project MN$107,096 Gmblg Mgr-board $9,600 $9,372 2024
Adelante Youth Alliance CA$107,878 Executive Dir. $79,375 $69,717 2023
Replay Outreach Inc FL$108,681 Director Of $55,000 $51,048 2024
Pathway Learning Center MN$88,150 Managing Director $55,465 $54,148 2024
Saginaw S T E M MI$110,368 President $52,000 $54,594 2023
The Parent Help Center Inc FL$110,838 Ceo $65,000 $60,329 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2023 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 IL 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted12th

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 (Heike Jones) 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 67 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,400 is reasonable (approximately the 12th 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.