Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Guided By Humanity

Executive Director / CEO

EIN 821456094
CO · NTEE P50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Sims, Executive Director / CEO ($75,000) 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 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Sims — reported title “Executive Director”, 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

$5,878 total compensation of comparable organizations → $193,658 $75,000
$17,78610th
$44,85425th
$65,967Median
$84,97375th
$96,45590th
$75,000This org · 61st
p10$17,786
p25$44,854
p50$65,967
p75$84,973
p90$96,455
$75,000

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 CO 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
Iva's Place Inc TN$443,936 Executive Di $42,000 $44,854 2025
Odessa Links Inc TX$441,803 Executive Dir. $57,000 $61,220 2023
Space Between WA$445,081 Co-director $95,234 $86,628 2025
Plumline Inc TN$449,782 President $176,660 $193,658 2024
Ethiopian Community Services And Development Council Inc DC$436,672 Program Director And Teacher $57,600 $52,713 2024
New Jersey Together Inc NJ$456,325 Executive Director $108,989 $101,483 2024
Heartbeat Of Lima Inc OH$460,690 Director $44,620 $49,286 2024
The Three Doors VA$462,551 President $86,672 $87,274 2024
Fresh Air Family Inc AL$416,909 Executive Director $53,460 $60,232 2024
Bridges For Life Inc IN$409,904 President And Founder $45,652 $50,207 2024
All Things Possible Medical Fundraising SC$409,441 Director $14,250 $15,962 2023
Scores Reentry NJ$405,730 Chief Executive Officer $63,000 $58,661 2024
Emages Inc IL$481,167 Board Member $60,000 $61,517 2024
Fire Outreach Of Houston TX$403,991 Secretary $17,500 $18,256 2024
Radical Reversal NJ$486,175 Executive Director $22,125 $20,601 2024
Abundant Hope Pregnancy MA$397,165 Executive Dir. $57,410 $55,391 2023
Showers Of Blessing Santa Barbara CA$394,982 Executive Dir. $83,019 $76,969 2023
Reliable Payee Services Inc PA$492,561 Executive Director $69,600 $70,518 2025
Responsible Party Services Inc PA$496,046 Secretary/treasurer $134,423 $139,800 2024
Victory Transformation Inc NY$497,444 Member $51,450 $49,918 2023
Community Spring Inc FL$497,960 Executive Director $68,500 $65,380 2025
Arica Institute Inc CT$388,540 Manager $80,373 $76,564 2025
Personal Guardianship Services OH$387,004 Exec Director $72,500 $80,082 2024
Supportive Community Services Inc WI$499,929 Executive Dir. $70,462 $79,010 2023
The Treehouse Inc KS$385,103 Executive Director $60,000 $67,600 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default61st
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted60th

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 (Mary Sims) 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 (P50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 61st 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.