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PeerBasis
Compensation Comparability Determination

Ministry Of Zoey's Place

Executive Director / CEO

EIN 821071804
TX · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Hughes, Executive Director / CEO ($11,520) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$804 total compensation of comparable organizations → $124,059 $11,520
$4,11210th
$16,34525th
$51,690Median
$70,14375th
$95,77690th
$11,520This org · 20th
p10$4,112
p25$16,345
p50$51,690
p75$70,143
p90$95,776
$11,520

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 TX 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
The 1477 Corporation Of Bergenfield NJ$247,858 Secretary $4,500 $3,913 2025
Mentor Discover Inspire Inc CA$246,941 Program Development Director $24,000 $21,330 2023
Rochester Rotary Club NY$246,305 Executive Director $9,493 $8,354 2025
San Diego Lions Welfare Foundation CA$245,585 Executive Dir. $12,438 $10,737 2024
Mt Juliet Help Center TN$243,235 Director $44,233 $46,481 2024
Gateway To The Great Outdoors IL$257,166 President Treasurer $25,631 $25,190 2024
Arab American Friendship Center MI$257,245 Executive Director $47,684 $49,203 2024
Working Men Of Christ Inc KS$240,294 Executive Director $42,000 $45,360 2024
Youth Leadership Authority Inc NV$257,686 President Executive Director $82,200 $84,802 2023
Atlanta Woman's Club GA$259,551 Director Of Sales And Even $115,743 $116,341 2024
Lexington Lions Club Endowment Inc KY$260,764 Secretary & $3,000 $3,222 2024
Front Range Community Services Inc CO$262,100 Exec Director $55,583 $54,855 2023
Leadership Macomb Inc MI$262,652 Executive Director $108,817 $112,283 2024
Gapps Global Alliance To Prevent WA$265,582 Treasurer $24,000 $21,481 2024
Coastal Communities Family Success NJ$267,798 Executive Director $75,000 $68,919 2023
House Of Compassion IA$229,933 Executive Director $51,000 $57,473 2023
North Carolinas Eastern Alliance NC$270,119 President/ceo $3,000 $3,191 2023
Senior Center Of Langlade County In WI$270,449 Program Director $33,991 $36,536 2023
Institute For Public Leadership NE$227,033 Executive Director $85,000 $89,038 2025
Community Services Agency Of The DC$276,632 Executive Director Thru March 2024 $112,909 $99,050 2024
Onevirginia2021 Foundation VA$281,741 Executive Di $95,833 $92,502 2024
Friends Of The Trail WA$281,741 President, Executive Director, Director $101,285 $88,316 2025
Law Foundation Of Berks County PA$215,296 Executive Director $25,151 $25,074 2024
Columbus Rotary Foundation Inc OH$283,453 Secretary $1,438 $1,567 2023
Greater Cheyenne Foundation WY$284,004 Secretary $47,245 $50,575 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default20th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted14th

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 (James Hughes) 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 66 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,520 is reasonable (approximately the 20th 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.