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PeerBasis
Compensation Comparability Determination

Ab Ourhistory

Executive Director / CEO

EIN 823793522
MN · NTEE P40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Heimann, Executive Director / CEO ($2,725) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,961 total compensation of comparable organizations → $126,657 $2,725
$15,97710th
$28,47225th
$46,611Median
$62,00775th
$81,06790th
$2,725This org · 1st
p10$15,977
p25$28,472
p50$46,611
p75$62,007
p90$81,067
$2,725

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 MN 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
Zoe Ministries Inc TN$212,693 Director $33,190 $35,307 2023
Center For Mighty Marriages And Families Inc TX$216,120 President $86,500 $85,055 2024
Alliance For Law And Liberty Inc TN$211,654 President/secretary $23,232 $24,004 2024
Lasalle County Casa IL$217,450 Executive Dir. $69,499 $69,148 2023
Pregnancy Aid Inc Of Eastern MI$210,563 Executive Di $40,300 $40,889 2024
Pathway Resource Center AR$217,625 Board Member $30,000 $33,148 2024
Legacy Family Network Foundation OK$209,839 Ames $48,400 $52,388 2024
Beyond New Beginnings MN$209,746 Executive Director $50,001 $50,001 2023
Lane County Diaper Bank OR$209,574 Director $30,191 $27,560 2024
Resources Of Hope Inc IN$218,580 Executive Director $32,307 $34,479 2023
Parenting Special Kids Network Inc AZ$209,059 Ceo/president $91,380 $86,388 2024
Family Lines MT$208,913 Founder Manager $88,000 $93,245 2024
Coastal Counseling Center Inc GA$219,517 Executive Di $27,495 $29,125 2022
Tahoe Childrens Foundation NV$206,916 Executive Director $63,000 $62,076 2024
Pregnancy Help Center Of Williamson County TX$206,654 Executive Director $41,481 $41,993 2023
Give For A Smile CA$206,436 Director $27,309 $23,181 2024
New Beginnings Therapy Services Inc PA$221,773 President $115,210 $112,938 2024
The Remedy Project GA$205,916 Executive Director $43,333 $45,903 2022
National Safe Haven Alliance AZ$205,556 President $43,264 $42,109 2023
Cure Lgmd2i Foundation PA$222,772 President/ceo $45,000 $44,112 2024
Washington Mindcare Institute VA$205,172 President $36,000 $33,288 2025
East Wake Education Foundation NC$223,370 Executive Di $58,000 $58,910 2024
Little Hands A Parent Child Center CA$203,667 Executive Dir. $69,413 $60,659 2023
Pattys Hope VA$203,539 Executive Director $49,109 $46,611 2024
Babe Of Wabash County Inc IN$225,143 Executive Di $41,241 $42,752 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted1st

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 (Christine Heimann) 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 137 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,725 is reasonable (approximately the 1st 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.