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PeerBasis
Compensation Comparability Determination

Miracles Happen Recovery Residence

Executive Director / CEO

EIN 831335044
GA · NTEE L99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Kesler, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,403 total compensation of comparable organizations → $198,276 $45,000
$14,92210th
$26,95625th
$56,887Median
$76,77375th
$117,90490th
$45,000This org · 40th
p10$14,922
p25$26,956
p50$56,887
p75$76,773
p90$117,904
$45,000

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 GA 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
Harmony Village Senior Nonprofit Housing Corp MI$415,474 Administrator $48,655 $48,513 2024
Car Housing Affordability Fund CA$420,324 Treasurer $47,274 $40,599 2023
Jacksonville Community Land Trust Inc FL$424,173 Executive Director $137,461 $128,430 2023
Potter's House Mission Inc PA$424,203 President $73,455 $72,852 2023
Coronado Interfaith Housing Corporation CA$402,681 President $12,848 $10,717 2024
Bleeding Disorders Association SC$401,157 Director $75,000 $77,817 2023
Usvets - Arizona CA$399,672 President & Ceo $18,095 $15,540 2023
Los Sures 101 South 3rd Housing NY$434,107 Executive Director $17,573 $15,793 2023
Helping Hands Fund MT$441,450 Executive Director $26,209 $27,291 2024
St Croix Family Resource Center MN$442,046 Executive Director $76,879 $71,492 2025
Architectural Salvage Warehouse Of MI$389,144 Executive Di $76,648 $76,425 2024
Asbury Arms North Inc FL$445,308 Ceo/presiden $36,488 $34,091 2023
Helping The Homeless Inc VA$450,933 Chief Executive Officer $40,050 $37,356 2024
Hrpheavensreliefprograminc TX$458,000 Project Manager $2,150 $2,139 2023
123 Crawford Street Inc MA$372,992 Cfo $1,616 $1,403 2024
Main Street Apartments Inc CA$369,002 President $21,168 $17,202 2025
Open Arms Development Corporation OH$368,146 Executive Director $45,540 $46,594 2024
Pacific Housing Oahu Corporation HI$464,084 Executive Director/asst Secretary $12,712 $10,994 2024
Grace Place Inc MN$366,805 Presidentexecutive Director $53,083 $50,669 2024
Urban League Of Southern Ct Inc CT$479,013 Ceo $164,438 $148,939 2024
Pilgrim Terrace Cooperative Homes CA$480,355 Executive Director $87,574 $75,208 2023
Public Safety Academy Housing Inc FL$484,047 Vice Chair $119,094 $105,291 2025
Montana Fair Housing Inc MT$347,061 Executive Director $68,450 $71,277 2024
Warriors Center For Women Hardeman County TN$344,209 Executive Director $33,208 $33,720 2024
Faith And Fostering LA$488,494 Executive Director $57,320 $60,971 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default40th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted13th

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 (David Kesler) 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 48 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 40th 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.