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PeerBasis
Compensation Comparability Determination

The Open Table

Executive Director / CEO

EIN 833790353
CA · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Heim, Executive Director / CEO ($91,420) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Heim — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,942 total compensation of comparable organizations → $222,541 $91,420
$18,58110th
$33,65725th
$59,124Median
$82,71375th
$102,98490th
$91,420This org · 83rd
p10$18,581
p25$33,657
p50$59,124
p75$82,713
p90$102,984
$91,420

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 CA 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
Dream Big Wellness WA$204,927 President $81,582 $84,587 2024
The Good Death Foundation CA$204,787 Ceo $4,800 $4,942 2023
Bridge Inter Faith Services Inc NJ$205,969 Chairman $57,600 $59,557 2024
Chicago Veterans IL$204,484 Executive Director $84,761 $96,502 2024
Community Counseling Institute Inc WA$206,388 Director $48,269 $50,047 2024
The Four Health Family Resource Center MI$209,414 Executive Director $12,864 $14,980 2025
Check Your Compass MA$209,497 President $133,960 $139,408 2024
Angels Of Mercy Inc NY$200,555 President $48,925 $51,198 2024
Baptist Counseling Center NC$213,339 Executive Direc $100,298 $120,017 2024
The Childrens Treehouse Foundation CO$196,554 Executive Director $100,000 $111,045 2024
Centerpeace Inc TX$218,839 Executive Di $21,000 $24,327 2024
Brothers On A Road Less Traveled Inc VA$219,548 Executive Director $74,571 $85,847 2023
Nueva Luz Foundation TX$220,353 Clinical Director And Board Vp $41,667 $49,695 2023
Narrative Initiatives San Diego CA$223,255 Director $21,014 $21,014 2024
Childrens Grief Center Of The MI$184,323 Executive Dir. $67,000 $82,453 2023
One Recovery CA$226,696 President $62,500 $62,500 2024
Changing Lanes Ministries Inc OK$226,786 Executive Direc $104,041 $132,673 2024
Counseling Center Of Highlands NC$227,552 Executive Director $35,299 $42,239 2024
Serenity Life Resource Center Inc MO$179,638 Executive Director $70,920 $86,989 2024
On Our Own Of Anne Arundel County MD$179,302 Executive Di $56,780 $63,291 2023
Heart Tones Inc TX$232,702 President $71,334 $85,077 2023
Counselors Obediently Preventing Substance Abuse MO$175,949 Exeuctive Director $21,675 $27,371 2023
Nami Of Washington County Inc WI$236,311 Executive Di $65,000 $78,614 2024
Children Are A Gift Foundation TX$171,045 Former Exec Dir $13,063 $15,133 2024
Path Of Life WA$239,938 Executive Di $67,725 $70,219 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default83rd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted82nd

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 (Matthew Heim) 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 82 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,420 is reasonable (approximately the 83rd 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.