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PeerBasis
Compensation Comparability Determination

Mothers In Arms

Executive Director / CEO

EIN 832893578
OH · NTEE P42
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Howes, Executive Director / CEO ($63,500) against the 2000 closest of 3,864 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Howes — reported title “CO-FOUNDER/D”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,864 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$237 total compensation of comparable organizations → $506,886 $63,500
$15,98010th
$33,13125th
$53,011Median
$72,30975th
$91,96990th
$63,500This org · 64th
p10$15,980
p25$33,131
p50$53,011
p75$72,309
p90$91,969
$63,500

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 OH 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
Hope North Carolina Inc NC$417,537 Executive Di $74,592 $68,859 2025
Desert Rose Womens Resource Center NM$417,550 Executive Director $53,772 $54,605 2023
Siouxland Senior Center IA$417,583 Executive Director $70,000 $70,289 2024
Thistle And Bee Enterprises Inc TN$417,650 Ceo $120,558 $119,646 2023
Helping Heroes Of America IN$417,423 President $43,500 $43,311 2023
House Of Neighborly Service - Monroe IL$417,391 Executive Dir. $56,833 $51,239 2024
Casper Family Connections WY$417,700 Executive Director $75,692 $72,414 2025
A Mothers Love Inc NE$417,828 Executive Director $40,965 $40,406 2024
Hub City Senior Citizens Inc IL$417,867 Executive Di $53,560 $48,288 2024
Educate The Children Inc NY$417,870 Executive Director $33,990 $27,441 2025
Clement Arts GA$417,184 Trustee/care Director $54,108 $49,893 2024
Branches Worldwide OH$417,998 Vice Preside $58,468 $56,791 2024
New Day Inc PA$418,002 Executive Di $57,879 $54,495 2023
Restore Small Groups TN$417,004 Founder & Executive Director $91,683 $88,379 2024
Vessel For Arts MI$416,992 President And Executive Director $88,500 $81,611 2025
The Children's Village Institute NY$416,989 President And Ceo $63,040 $53,783 2023
Project Outreach Incorporated NC$416,955 Executive Director $104,556 $102,000 2023
Fresh Air Family Inc AL$416,909 Executive Director $53,460 $52,965 2024
Ashland Assisted Living Inc OH$418,173 President & Ceo $9,088 $9,088 2023
Local 25 Permanent Building Corp DC$416,877 Executive Director $64,308 $51,752 2024
Therapy Solutions Children's Services PA$418,205 President $41,043 $36,567 2025
Big Lake Community Food Shelf Inc MN$416,847 Executive Director $43,371 $39,301 2024
Monte De Horeb Ministries Inc NC$416,831 Director $36,000 $34,112 2024
The Discovery Place MO$418,314 Executive Di $72,477 $72,477 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $40,165 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default64th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted59th

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 (Heidi Howes) 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 2000 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,500 is reasonable (approximately the 64th 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.