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PeerBasis
Compensation Comparability Determination

Partners Making A Difference

Executive Director / CEO

EIN 822501114
MI · NTEE W12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vivian Kallabat, Executive Director / CEO ($104,094) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$871 total compensation of comparable organizations → $121,947 $104,094
$1,15510th
$3,47825th
$9,590Median
$25,81175th
$62,64590th
$104,094This org · 98th
p10$1,155
p25$3,478
p50$9,590
p75$25,811
p90$62,645
$104,094

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 MI 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
Genius 100 Foundation Us NY$53,600 Ceo Secretary And Director $48,600 $42,548 2024
Valley Water Company CO$52,473 Director $7,800 $7,059 2025
Institute For International MA$55,760 President $1,000 $871 2024
Beyond Housingnhs Community Lending MO$55,886 President $8,454 $8,675 2024
Brave New Films Action Fund 501(c)4 CA$51,523 Cfo $4,390 $3,673 2024
New Jersey Utility Shareholders NJ$51,280 President $28,000 $24,220 2024
Michigan Forest Association MI$51,107 Executive Director $10,500 $10,500 2024
Stamford Veterans Park Partnership Inc CT$57,293 Executive Director $82,500 $73,010 2025
National Executive Forum Inc MD$57,500 President $28,000 $25,362 2024
Kck 501 Minnesota All Inc KS$49,987 Vice President $61,208 $64,064 2024
Nebraska Association Of Former State Legislators NE$58,432 Executive Director $1,000 $1,042 2024
Veterans Of Foreign Wars Department Of CA$58,540 Quarter Master $12,000 $10,039 2024
Innsure Corporation MA$49,677 President $49,492 $49,877 2021
Verified Votingorg Inc PA$58,775 Managing Director $7,678 $7,637 2023
National Association Of Consumer DC$49,419 Executive Dir. $5,990 $5,243 2023
Eden Streets Inc UT$59,562 Executive Director $1,000 $966 2025
Miriam Foundation SC$48,535 Executive Di $65,000 $65,697 2024
Janet Johnston Housenick And PA$61,111 Vp & Treas $4,500 $4,476 2023
Distribution And Assistance Inc MO$46,255 President $12,000 $12,314 2024
Caribou Acres Water ID$62,182 Secretary/treasurer $4,000 $4,123 2024
Council On Aviation Accreditation AL$62,412 President $13,750 $14,392 2024
Governor's Mansion Foundation MS$62,500 Vice President $2,825 $2,970 2025
Groww Education Inc WI$42,628 Executive Director $15,364 $16,005 2023
The Howard K Finch Memorial Fund NY$40,452 Trustee $1,493 $1,346 2023
State Services Organization Inc DC$40,315 Interim Executive Director $143,437 $121,947 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted81st

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 (Vivian Kallabat) 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 42 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,094 is reasonable (approximately the 98th 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.