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PeerBasis
Compensation Comparability Determination

Sweet Evening Breeze Inc

Executive Director / CEO

EIN 834047022
KY · NTEE L40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Glenn Martin, Executive Director / CEO ($85,340) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Glenn Martin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$543 total compensation of comparable organizations → $83,976 $85,340
$10,37910th
$20,62525th
$44,477Median
$57,33575th
$73,37290th
$85,340This org · 100th
p10$10,379
p25$20,625
p50$44,477
p75$57,335
p90$73,372
$85,340

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
The Guest House Inc IN$283,548 Executive Di $36,926 $37,204 2024
Abraham Apartments Housing Development NY$287,359 President/ceo $50,896 $45,238 2023
Avenues 12 Inc FL$287,719 Executive Director (Deceased) $20,980 $18,830 2024
Park Avenue Thorpe Housing Development NY$287,925 Executive Director $2,057 $1,829 2023
Skelley House Inc AZ$288,089 President $62,400 $57,335 2024
Shall Never Thirst Ministries NJ$275,961 President & Director $24,985 $21,943 2023
Natasha House Inc VA$292,986 Executive Director $35,258 $32,525 2024
Peacock Legacy Of Hope TX$274,338 Executive Director $87,136 $83,276 2024
Journey Home Inc TX$273,644 Executive Director / President $43,021 $41,115 2024
Glory House Of Miami Inc FL$301,603 Ceo /Preside $56,496 $50,707 2024
Wayward Homes Inc GA$265,222 Chairman $15,957 $15,782 2023
Life Line Outreach Inc NC$302,825 Board Member $22,631 $22,341 2024
Elli's House MI$264,991 Executive Di $55,650 $56,500 2023
New Dimensions In Recovery Inc AZ$264,532 Executive Director $82,011 $77,580 2023
Journey Home Inc VA$264,064 Operations Director And Board Director $27,115 $25,753 2023
Lilys House MO$306,565 Co-executive Director $7,800 $7,893 2024
New Vision Housing Development Fund NY$309,036 Ceo $23,171 $20,595 2023
Casa Esperanza Housing Development Fund NY$255,864 President/ceo $50,896 $45,238 2023
Steps 4 Life Community Services CA$312,208 President $65,680 $54,186 2024
Veterans Accession House CA$255,798 Adm.assistant $40,092 $33,076 2024
St Bakhita Catholic Worker Inc WI$254,431 Executive Director $59,380 $59,249 2024
North Beacon Hill Housing Initiative WA$252,682 President $63,876 $54,638 2024
Darlene Slaters Rehabilitation Center MS$249,109 President $24,000 $25,538 2024
Mercy Mission House OH$319,579 Executive Di $42,692 $44,477 2023
Shadetree Historical Artisan CA$323,323 President $71,250 $58,781 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 2025 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 default100th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted88th

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 (Glenn Martin) 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 65 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,340 is reasonable (approximately the 100th 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.