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PeerBasis
Compensation Comparability Determination

Phoenix Rising Therapy Center

Executive Director / CEO

EIN 832705372
NV · NTEE F80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gemma Rivera, Executive Director / CEO ($25,646) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,271 total compensation of comparable organizations → $98,761 $25,646
$13,38310th
$44,18225th
$67,991Median
$74,66075th
$84,62390th
$25,646This org · 18th
p10$13,383
p25$44,182
p50$67,991
p75$74,660
p90$84,623
$25,646

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 NV 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
The Mental Health Association NC$198,016 Executive Di $87,185 $87,556 2025
Kings View Foundation CA$175,709 Ceo $5,943 $5,271 2023
Anchor International CO$173,676 Executive Director $49,400 $47,256 2024
Advocacy Choices And Empowerment Inc OH$207,630 Executive Director $64,760 $68,428 2024
Black Mental Health Village TN$209,294 Executive Dir. $13,462 $14,534 2023
Nami Lorain County OH$212,543 Executive Director $64,346 $67,991 2024
The Center For Reintegration NY$166,063 Executive Director $12,560 $11,657 2023
Smiles For Jake MN$161,163 Executive Di $83,861 $82,668 2024
Building Recovery Integrity Dedication GA$223,417 Exec. Dir./ceo $52,885 $53,049 2024
Mental Health Association In Michigan MI$148,275 President/ceo $95,910 $98,761 2024
Dekalb County Mental Retardation Board AL$234,359 Executive Director $64,615 $69,641 2024
The Chas Foundation VA$141,748 Executive Di $45,867 $44,182 2024
The Cromwell Center For Disabilities ME$130,735 Executive Director $81,095 $78,924 2025
Amazing Grace Advocacy NC$254,651 Executive Di $69,341 $71,478 2024
Mental Health Association Of Rhode RI$261,774 Executive Director $75,808 $74,660 2023
Lighthouse Inc MD$264,244 Executive Director $68,488 $65,765 2023
Resilience Education And Training Institute Inc FL$281,437 Chief Executive Officer $40,206 $38,794 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted12th

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 (Gemma Rivera) 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 17 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,646 is reasonable (approximately the 18th 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.