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PeerBasis
Compensation Comparability Determination

Northeastern Pennsylvania Youth Shelter

Executive Director / CEO

EIN 813748747
PA · NTEE O51
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maureen Maher-gray, Executive Director / CEO ($38,307) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maureen Maher-gray — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,603 total compensation of comparable organizations → $75,432 $38,307
$18,44310th
$35,07625th
$51,188Median
$65,11875th
$72,57590th
$38,307This org · 35th
p10$18,443
p25$35,076
p50$51,188
p75$65,118
p90$72,575
$38,307

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 PA 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
Samaritans 365 Foundation Inc FL$273,549 Exec. Direct $71,167 $65,118 2024
Open Doors For Youth MN$279,830 Executive Director $76,128 $75,432 2023
Ross Valley Lacrosse Club CA$240,743 President $62,471 $51,188 2025
Laru Beya Collective Incorporated NY$239,790 Executive Director $20,000 $17,603 2024
The Consumption Literacy Project CO$294,184 Secretary $42,750 $41,106 2023
Jobs By George Foundation CO$298,932 President $20,000 $18,679 2024
Hope Offered To People Everywhere OH$303,070 President $34,000 $35,076 2024
We Love Philly PA$303,074 Executive Director $72,859 $72,859 2023
Young Adults For Positive Action Of Colorado LA$307,456 Executive Director $54,500 $60,178 2023
Kinston Teens Inc NC$200,814 Chief Executive Officer $55,000 $56,987 2023
Youth Excited About Sports MO$199,154 Executive Di $70,167 $72,386 2024
Sports Mentorship Academy MN$339,932 Executive Di $55,200 $54,695 2023
Lapeer County K I N D Kids In New Directions MI$179,980 Executive Director $44,956 $46,531 2023
Hazel Green Gymnastics Club Inc WI$178,699 Director $19,139 $19,469 2024
Youth As Resources Inc MD$362,825 Executive Dir. $71,680 $67,200 2023
Circle K International Inc IN$373,342 Kyp Executive Director $36,161 $37,143 2024
Punx With Purpose OR$394,808 Treasurer $20,000 $18,090 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted29th

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 (Maureen Maher-gray) 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 17 similarly situated organizations (Same NTEE sector (O51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,307 is reasonable (approximately the 35th 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.