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PeerBasis
Compensation Comparability Determination

Spirit - Peers For Independence &

Executive Director / CEO

EIN 820546046
CA · NTEE F30
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Morrill, Executive Director / CEO ($40,312) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Morrill — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,987 total compensation of comparable organizations → $243,109 $40,312
$29,96510th
$47,04525th
$76,617Median
$97,66375th
$134,81190th
$40,312This org · 19th
p10$29,965
p25$47,045
p50$76,617
p75$97,663
p90$134,811
$40,312

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 CA 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
K9s On The Front Line ME$449,827 Co-founder $41,760 $47,037 2024
The Mindcap Center Inc IN$446,131 Executive Di $71,221 $86,979 2023
Lifespan Nj Inc NJ$445,659 Director Of Op. $57,692 $57,941 2024
Community Resilience Initiative WA$451,310 Executive Director $36,256 $36,513 2024
Yuan Tze Ren Xue Center CA$444,743 President/board Member $52,000 $50,508 2024
East Nashville Wellness Center TN$444,298 Cmo/president $99,198 $117,289 2024
Sana Healing Collective IL$456,802 President $51,200 $56,620 2024
Vermont Federation Of Families For Children's Mental Health Inc VT$458,244 Executive Director $68,457 $75,508 2025
21 Roots Farm MN$433,211 Cofounder Board $26,667 $30,515 2023
Community Counseling Center Of Central CT$430,983 Clinical Direct $75,010 $81,448 2023
Fortaleza Atravez Barreras OR$465,891 Executive Director $11,900 $12,798 2023
Mercy House Of Meadville Inc PA$425,491 President $71,413 $82,473 2023
Margin To Center Consulting WA$423,522 Executive Dir. $24,423 $24,596 2024
Rise Corp MI$422,111 President $91,355 $106,066 2024
Carter Issac Enterprises Inc IN$418,210 Board Member $61,461 $72,907 2024
Altruistic Recovery Llc OR$487,451 Ed President $45,036 $47,045 2024
Care Counselors Incorporated CA$407,349 Director, President $94,948 $94,948 2023
Warrior Built Foundation Inc CA$406,983 President $35,102 $34,095 2024
Grace Christian Counseling Center MS$405,957 Executive Director $58,325 $75,228 2023
Electric City Counseling PA$403,486 President/ceo $101,105 $113,413 2024
Hope Counseling Services Of Chapel Hill NC$495,153 Executive Director $84,028 $97,663 2024
The Barbara Stone Foundation SC$397,466 Executive Director $81,000 $92,603 2025
Lakes Region Consumer Advisory Board NH$499,112 Executive Director $59,950 $62,267 2024
The Equus Effect Inc CT$393,223 Executive Director/board M $31,665 $33,397 2024
Planned Lifetime Assistance Network Ca CA$506,925 Secretary $139,138 $135,146 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Jennifer Morrill) 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 77 similarly situated organizations (Same NTEE sector (F30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,312 is reasonable (approximately the 19th 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.