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PeerBasis
Compensation Comparability Determination

Duet Foundation

Executive Director / CEO

EIN 833778725
NE · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Herbel, Executive Director / CEO ($11,094) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Debbie Herbel — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,778 total compensation of comparable organizations → $71,321 $11,094
$11,56210th
$14,93925th
$24,945Median
$39,44175th
$61,31090th
$11,094This org · 5th
p10$11,562
p25$14,939
p50$24,945
p75$39,441
p90$61,310
$11,094

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 NE 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
Mercy Outreach Ministries Iii Inc OH$101,337 Ceo/president $15,476 $15,240 2024
The Arc Of Bartholomew County IN$94,913 Executive Director $32,596 $32,904 2023
Excalibur Leisure Skills Center NY$93,705 President $42,500 $35,706 2024
Albany Arc Foundation Inc NY$113,596 Executive Director $23,651 $20,458 2023
Mentally Handicapped Children's CA$115,259 Executive Director $16,979 $14,034 2023
Foundation Of The Arc Of Anchorage AK$115,741 Ceo/trustee $12,672 $11,596 2023
Pikelamar Services Inc GA$119,696 Director $39,292 $37,817 2023
Independent Living Horizons Two Inc GA$84,175 President/ceo $21,151 $20,357 2023
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $7,778 2024
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $34,981 2023
Friendship House Corporation FL$80,533 Director $31,745 $28,546 2023
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $60,867 2025
Edview Corporation MA$79,456 President & Ceo $14,178 $12,196 2023
The Social Cog Inc FL$77,296 Secretary $12,520 $11,259 2023
Arc Foundation Of Clinton County Inc NY$76,197 Executive Director $19,605 $16,471 2024
First Steps Center For Autism And Developmental Disabilities OR$130,894 Executive Director $53,000 $45,761 2024
Lifeways Inc PA$132,305 Executive Director $23,020 $21,344 2024
Colorado Dyslexia Foundation CO$137,371 President $80,000 $71,321 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $65,298 2024
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $44,311 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted80th

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 (Debbie Herbel) 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 20 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,094 is reasonable (approximately the 5th 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.