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PeerBasis
Compensation Comparability Determination

Honoring Choices Virginia Inc

Executive Director / CEO

EIN 832503091
VA · NTEE E60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Beckner Ma, Executive Director / CEO ($26,546) 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 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James Beckner Ma — reported title “EXECUTIVE OF”, 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

$4,188 total compensation of comparable organizations → $95,620 $26,546
$18,16810th
$36,66525th
$46,594Median
$67,38875th
$85,12190th
$26,546This org · 16th
p10$18,168
p25$36,665
p50$46,594
p75$67,388
p90$85,121
$26,546

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 VA 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
Southeastern Massachusetts Emergenc MA$129,000 Medical Dire $4,500 $4,188 2024
Ryan Gordy Foundation CA$122,526 Director Of Operationss $10,633 $9,509 2024
Face2face Healing Inc PA$114,738 Executive Director Co-founder $35,500 $36,665 2024
Volunteer For Dental MI$143,036 Executive Director $63,370 $67,743 2024
Centro De Apoyo Integrado Y Kinesiologia Energetic PR$109,815 Executive Director $36,254 $36,254 2024
Community Emergency Medical AZ$109,427 Director $96,000 $95,620 2024
Well-help Inc OH$107,883 Office Coordinator $12,439 $13,645 2024
Eric Paredes Save A Life Foundation CA$149,486 Co-executive Director $44,563 $41,030 2023
Brain Injury Association Of Illinois IL$99,647 Executive Director $58,300 $59,361 2024
Be Healthy Inc FL$97,263 President $61,800 $60,128 2024
Foundation For Healthy Floridians FL$157,311 Ceo $47,890 $46,594 2024
Jpatible Inc FL$158,267 Director $42,308 $41,163 2024
Tip It Forward KY$163,364 Exec Dir And $53,858 $59,928 2024
Pivotal Health & Wellness Inc KS$89,848 President $58,500 $67,388 2023
St Marys Community Care Professionals NY$88,338 President & Ceo $84,043 $78,654 2024
Peace Out Cancer Chair Inc KS$86,654 Co-founder $36,000 $40,280 2024
Americans For Homeopathy Choice Fou DC$170,989 Ceo $61,200 $55,621 2024
Medical Loan Closet Of Henderson NC$172,846 Executive Di $30,500 $32,639 2024
A Thousand Joys Inc CA$172,864 Ceo $100,000 $89,432 2024
My Medic Training And Response UT$175,591 President $34,991 $37,090 2024
Spanish Health Ministry Inc PA$180,035 President $54,354 $54,691 2025
Wyoming Health Resources Network Inc WY$182,881 Executive Director $22,500 $24,953 2024
The Institute For Poetic Medicine CA$182,926 President/ceo $43,830 $39,198 2024
Thriving4life Inc TN$183,897 President $85,000 $92,535 2024
E4 Project Inc CO$190,089 Cofounder/pr $67,000 $68,503 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (James Beckner Ma) 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 (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,546 is reasonable (approximately the 16th 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.