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PeerBasis
Compensation Comparability Determination

Appalachian Opportunity Fund

Executive Director / CEO

EIN 830920796
TN · NTEE L25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victoria Hewlett, Executive Director / CEO ($63,100) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Victoria Hewlett — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,076 total compensation of comparable organizations → $558,574 $63,100
$14,44510th
$26,82925th
$42,320Median
$63,64575th
$75,56590th
$63,100This org · 72nd
p10$14,445
p25$26,829
p50$42,320
p75$63,645
p90$75,565
$63,100

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 TN 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
197-201 Roebling Street Hdfc NY$333,739 Executive Director $17,573 $14,674 2024
Town Clock Community Development NJ$309,594 Executive Director $76,000 $64,555 2023
Sowing Seeds Of Hope Inc AL$340,734 Executive Director $42,000 $41,928 2024
Turn Back The Block Inc GA$298,531 Executive Director $60,250 $55,979 2024
Los Angeles Communities Advocating For CA$354,342 Executive Director $73,643 $60,497 2023
Chelsea Restoration MA$361,156 Executive Director $88,570 $75,718 2023
The Mountain Moving Ministry MO$279,591 President $1,100 $1,076 2024
Grace House Of Baton Rouge Inc LA$278,630 Executive Director $65,000 $68,092 2023
Outreach For Addiction Ministry Inc KY$274,351 Vice President Director $5,000 $4,964 2024
West Oak Lane Community Development Corp PA$257,628 Director $53,737 $50,981 2023
Mental Health Care Affordable FL$255,330 Ceo $38,786 $34,664 2023
Framingham Housing Development MA$255,305 Eecutive Director $33,846 $28,105 2024
Crotched Mountain Of New York I East NH$249,035 President & Ceo $32,010 $27,313 2024
Otr Adopt Inc OH$244,767 Executive Director/president $42,000 $42,320 2023
Andover Community Trust MA$238,748 Executive Dir. $50,972 $42,326 2024
Christmas In Action TX$233,619 Executive Director $25,000 $23,109 2024
Rebuilding Together Of South Al AL$228,897 Executive Director $65,441 $63,645 2025
Grand Forks Community Land Trust ND$227,864 Executive Director $103,090 $104,540 2024
Jacobs Ladder Community Development Corporation TN$226,011 Exec Director/ceo $27,621 $26,829 2024
Rebuilding Together Muscatine County Inc IA$218,296 Executive Director $14,500 $14,293 2025
Rebuilding Together North Jersey Inc NJ$437,401 Executive Director $677,032 $558,574 2024
Gods Way Home Inc WV$439,614 Director $23,939 $23,951 2024
Lee Building Industry Association Builders Care FL$443,176 Executive Director $84,295 $75,336 2023
Elmhurst House Incorporated RI$446,437 Chief Executive Officer $36,004 $31,902 2024
Main Plaza Conservancy TX$460,080 Executive Director $65,962 $60,972 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default72nd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted52nd

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 (Victoria Hewlett) 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 25 similarly situated organizations (Same NTEE sector (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,100 is reasonable (approximately the 72nd 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.