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PeerBasis
Compensation Comparability Determination

The Yellow Tulip Project

Executive Director / CEO

EIN 814133634
ME · NTEE F80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Danielle Whyte, Executive Director / CEO ($1,736) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Danielle Whyte — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,658 total compensation of comparable organizations → $135,749 $1,736
$29,16510th
$48,73925th
$63,826Median
$86,74175th
$100,15590th
$1,736This org · 0th
p10$29,165
p25$48,739
p50$63,826
p75$86,741
p90$100,155
$1,736

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 ME 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
Nami Will-grundy IL$363,859 Executive Director $28,846 $27,508 2024
American Friends Of Shalvat Chayim Inc NY$356,147 President $80,500 $70,560 2024
The Arc Of Lancaster County PA$351,137 Executive Director $49,846 $46,974 2025
Athens Mental Health Inc OH$386,065 Exec Directir $57,464 $60,782 2023
Sapientia Initiative Inc NY$345,725 Executive Dir. $72,681 $63,707 2024
Nami Montana MT$342,441 Executive Director $94,350 $98,653 2024
North Carolina Infantyoung Child NC$333,856 Executive Di $78,875 $81,390 2023
Nami Davidson County Inc TN$333,149 Executive Director $86,452 $88,148 2024
Nami Broward County Inc FL$331,789 Ceo $123,775 $112,790 2024
Black Men Speak CA$318,188 Executive Dir. $70,000 $60,364 2023
Seacoast Pathways NH$316,672 President And Ceo Of Fedcap $151,561 $135,749 2024
Psychotherapy Training Associates CA$314,697 President & Ceo $17,500 $14,658 2024
Resource Development Institute MO$312,122 Ceo $91,054 $93,548 2024
National Alliance On Mental Illness Of NY$307,484 Executive Director $66,070 $57,912 2024
Emotions Matter Inc NY$301,412 Executive Director $65,468 $57,385 2024
Conneaut Human Resources Council Inc OH$295,111 Executive Director $33,000 $33,030 2025
Center For Youth Mental Health CA$440,705 President $25,045 $20,977 2024
Nami Greater Orlando Inc FL$442,313 Executive Director $89,731 $84,182 2023
Resilience Education And Training Institute Inc FL$281,437 Chief Executive Officer $40,206 $37,720 2023
Center For Psychotherapy Spirituality & Creativity CA$462,221 Director And Founder $19,000 $15,915 2024
Atron Foundation VA$465,513 Chair $96,000 $87,594 2025
Lighthouse Inc MD$264,244 Executive Director $68,488 $63,944 2023
Mental Health Association Of Rhode RI$261,774 Executive Director $75,808 $72,593 2023
Forensic Mental Health Association CA$476,044 Executive Dir. $107,961 $93,100 2023
Amazing Grace Advocacy NC$254,651 Executive Di $69,341 $69,499 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted0th

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 (Danielle Whyte) 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 34 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,736 is reasonable (approximately the 0th 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.