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PeerBasis
Compensation Comparability Determination

Be The Village Inc

Executive Director / CEO

EIN 833228011
KY · NTEE P40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Roberts, Executive Director / CEO ($24,462) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,856 total compensation of comparable organizations → $108,240 $24,462
$12,47910th
$25,71525th
$43,464Median
$58,74675th
$76,36090th
$24,462This org · 23rd
p10$12,479
p25$25,715
p50$43,464
p75$58,746
p90$76,360
$24,462

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 KY 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
Scholl Community Impact Group Inc WI$190,051 Volunteer $2,800 $2,722 2024
The Toby Center For Family FL$188,296 Ceo $69,639 $60,892 2024
Do Your Children Believe Inc GA$187,895 President $38,449 $37,047 2023
Hawaii Family Forum HI$193,474 President / Ceo $62,452 $53,581 2023
Instituto Del Hogar Celia Y Harris Bunker Inc PR$185,705 Executive Director $46,493 $47,866 2023
Selah CO$185,436 Executive Director $58,458 $52,174 2024
Embraced International Inc NC$184,336 Executive Director $24,207 $23,969 2023
Childrens Center Of Transylvania County Inc NC$184,128 Exec Dir $50,250 $49,755 2023
Cutliff Grove Family Resource GA$180,982 Executive Di $27,069 $25,333 2024
Chester-andover Family Center VT$200,245 Thrift Shop Manager $26,794 $25,102 2024
Trotter House Of Evansville Inc IN$201,252 Chief Executive Officer $31,503 $31,836 2023
Pregnancy Resources Of Mississippi MS$202,384 Executive Director $42,024 $44,851 2023
Pattys Hope VA$203,539 Executive Director $49,109 $44,135 2024
Little Hands A Parent Child Center CA$203,667 Executive Dir. $69,413 $57,437 2023
Family Promise Of Irving TX$177,050 Executive Director $50,219 $46,757 2024
United Services For Effective Parenting Ohio Inc OH$176,743 Executive Director $84,825 $83,624 2024
Washington Mindcare Institute VA$205,172 President $36,000 $31,520 2025
National Safe Haven Alliance AZ$205,556 President $43,264 $39,872 2023
The Remedy Project GA$205,916 Executive Director $43,333 $43,464 2022
Give For A Smile CA$206,436 Director $27,309 $21,949 2024
Martin Area Resource Center MI$174,732 Executive Di $25,245 $24,970 2023
Pregnancy And Family Services AL$174,575 Executive Director $39,684 $39,904 2024
Pregnancy Help Center Of Williamson County TX$206,654 Executive Director $41,481 $39,762 2023
Black Lives Matter 5280 CO$174,327 Board Chairperson $104,100 $95,654 2023
Tahoe Childrens Foundation NV$206,916 Executive Director $63,000 $58,778 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted22nd

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 (Stephanie Roberts) 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 123 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,462 is reasonable (approximately the 23rd 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.