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PeerBasis
Compensation Comparability Determination

Storm The Heavens

Executive Director / CEO

EIN 822521813
PA · NTEE W12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Philomena Carroll, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$201 total compensation of comparable organizations → $586,887 $15,000
$6,49010th
$18,55625th
$41,312Median
$77,09875th
$106,74490th
$15,000This org · 22nd
p10$6,490
p25$18,556
p50$41,312
p75$77,098
p90$106,744
$15,000

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 PA 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
South Dade Womens Veterans Alliance Inc FL$229,790 Ceo/executive Director $65,936 $60,331 2024
Rhode Island Center For Freedom And Prosperity Inc RI$229,988 Executive Director $86,500 $83,173 2023
West Virginia Nonprofit Association Inc WV$229,999 Executive Director $63,197 $66,647 2024
Aranya Solutions MT$230,397 President $12,000 $12,971 2023
Coast Guard Employees Credit Union LA$230,702 Ceo $68,000 $72,931 2024
Cbia Economic Growth And Opportunity Foundation Inc CT$228,738 Director And President $45,017 $41,111 2024
Prairie Village Water Trust WI$231,474 Trustee $3,200 $3,255 2024
Leading For Change Inc AZ$231,487 President & Ceo $109,740 $102,796 2024
Kennett Flash Inc PA$231,488 Executive Di $57,050 $55,413 2024
Renew America Together Inc AR$231,584 Executive Director $155,441 $170,181 2024
America First Policy TX$227,857 Executive Director $147,500 $143,710 2024
Lutheran Military Veterans IN$227,755 Executive Di $62,385 $64,078 2024
Northwest Turfgrass Association WA$232,382 Executive Director $32,515 $29,192 2023
Science Literacy Project OH$232,504 Executive Director $184,356 $190,186 2024
Lideramos CO$227,132 Executive Dir. $102,451 $95,685 2024
Brooklyn Alliance Capital Inc NY$232,572 President & Ceo $31,617 $27,827 2024
Rise Up Woman International IN$226,790 President $10,500 $11,104 2023
American Legion Post 13 AK$226,785 Manager $33,600 $32,212 2023
Hope Anchor & Crew Inc IN$226,571 President $38,077 $40,266 2023
Benefit Big Sky MT$233,491 Executive Dir. $9,368 $9,835 2024
Louisiana Partnership For Children And Families LA$225,511 Executive Director $83,250 $91,924 2023
Groom Creek Water Users Association AZ$225,386 Officeoperations Mangr Past $37,500 $35,127 2024
Juvenile Justice Advocates International MN$225,208 Executive Dir. $69,742 $67,121 2024
Knott Alone--hold Fast VA$225,184 Ceo $16,197 $15,232 2024
Lake County Honor Flight IL$234,502 Executive Director $28,680 $28,274 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default22nd
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted20th

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 (Philomena Carroll) 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 324 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 22nd 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.