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PeerBasis
Compensation Comparability Determination

Broken Chains

Executive Director / CEO

EIN 820704084
NC · NTEE F21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cordon J Woody, Executive Director / CEO ($38,450) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cordon J Woody — reported title “TREASURER/COO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,903 total compensation of comparable organizations → $74,699 $38,450
$14,95910th
$29,01125th
$48,510Median
$61,81175th
$67,69290th
$38,450This org · 39th
p10$14,959
p25$29,011
p50$48,510
p75$61,811
p90$67,692
$38,450

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 NC 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
Denver Area Central Committee A A CO$143,824 Office Manager $66,080 $63,134 2023
Standing Together On Meth TX$151,756 Research & D $38,576 $37,346 2024
Not My Child Inc MD$134,101 Executive Di $52,000 $48,440 2023
The Courage To Speak Foundation Inc CT$130,213 Ceo & Founder $52,000 $48,580 2023
Siouxland Cares About Substance Abuse IA$127,423 Executive Director $58,548 $62,042 2024
Road Radio Usa Inc PA$162,818 President $72,000 $71,542 2023
National Woman's Christian Temperance IL$169,019 President $2,000 $1,903 2024
Dare Coalition Against Substance NC$118,147 Programs Dir $36,612 $37,693 2023
Suffit Inc LA$175,539 President $1,899 $2,024 2024
Hillsborough County Anti-drug Alliance Inc FL$177,178 Ceo $66,734 $60,673 2024
Portland Area Intergroup Inc OR$186,364 Office Manager $68,000 $61,116 2024
The Sanctuary Foundation ND$97,562 Vice President $24,700 $26,233 2024
Mi Chiantla WA$191,301 President $83,736 $74,699 2023
Community Living Above OR$201,413 Board Director And Executive Director $73,481 $66,042 2024
Oasis Recovery Community GA$202,208 Secretary/tr $18,200 $20,502 2021
Birdielight OH$203,383 Co-founder $22,769 $24,029 2023
Cwc Alliance Inc GA$214,173 Coo $43,895 $42,715 2024
Peer Coalition Inc NY$215,000 Director $65,875 $57,610 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default39th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted39th

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 (Cordon J Woody) 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 18 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,450 is reasonable (approximately the 39th 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.