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PeerBasis
Compensation Comparability Determination

Be Like Josh Foundation

Executive Director / CEO

EIN 833927416
AZ · NTEE E19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Elliott, Executive Director / CEO ($19,500) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,678 total compensation of comparable organizations → $385,569 $19,500
$20,61010th
$55,93425th
$78,424Median
$92,33675th
$159,38990th
$19,500This org · 9th
p10$20,610
p25$55,934
p50$78,424
p75$92,336
p90$159,389
$19,500

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 AZ 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
Patient Experience Institute TN$314,847 President $36,000 $39,347 2024
Esperanza Health Center Support PA$310,013 Trustee/cfo $22,332 $23,841 2023
Chcp Real Estate Holding Company Inc FL$308,132 Chair $83,313 $81,381 2024
East 17th Street Properties Inc NY$323,324 Former Officer (End Jul 2022) $89,471 $86,549 2023
The Brain Recovery Project CA$301,002 Founder & Executive Director $7,225 $6,678 2023
Allston-brighton Jms Corporation MA$347,000 President And Board Member $10,955 $10,539 2023
Community Advocates Of Northern Indiana IN$357,822 Secretary/executive Direct $80,521 $88,294 2024
Good Samaritan Health Services PA$261,155 President & Ceo - Wellspan Health $87,487 $93,397 2023
22zero Follow Me Inc TN$366,744 Executive Director $110,000 $120,227 2024
Better2gether Rva VA$259,580 Executive Dir. $60,000 $62,017 2023
Svhc Realty Inc VT$240,327 President/ceo $368,407 $385,569 2024
Coatesville Center For Community PA$387,945 Executive Director $69,284 $71,842 2024
Pharmacists United For Truth And Tr AZ$232,333 Executive Director $120,352 $123,907 2023
La Clinica Vallejo Georgia Street CA$230,460 Chief Executive Officer $84,839 $78,424 2023
Nodehealth Foundation DE$398,391 Program Manager $57,662 $58,707 2024
Hebrew Homes Captive Services Inc NJ$400,000 Administrator $196,000 $187,336 2023
Oic Holding Corp CA$215,107 President & Ceo $21,421 $19,802 2023
Congress Of Neurological Surgeons IL$433,680 Chief Executive Officer- Cns $52,004 $53,161 2024
California Telehealth Network OR$436,281 Chief Executive Officer $90,614 $87,498 2024
Donate Life Maryland Inc MD$438,298 Executive Director $93,893 $91,275 2024
Crescentcare Holdings Inc LA$444,667 Ceo $52,094 $59,646 2024
Eastcentral Pa Ahec PA$452,732 Executive Director $63,634 $65,984 2024
Bmc Integrated Care Services Inc MA$462,352 Director $180,077 $168,260 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted4th

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 (Kimberly Elliott) 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 23 similarly situated organizations (Same NTEE sector (E19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,500 is reasonable (approximately the 9th 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.