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PeerBasis
Compensation Comparability Determination

8 Oaks Inc

Executive Director / CEO

EIN 841745394
TN · NTEE F20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Stetar, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Stetar — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $218,395 $24,000
$15,08510th
$30,54425th
$50,466Median
$67,04975th
$81,76290th
$24,000This org · 19th
p10$15,085
p25$30,544
p50$50,466
p75$67,049
p90$81,762
$24,000

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 TN 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
Marwin Counseling Services Inc AL$333,220 Director $10,770 $10,752 2024
Park County Court Supervised WY$332,427 Director $7,629 $7,549 2024
Point Of Return Inc SC$332,201 President $58,455 $58,016 2023
Welcoming Light Inc NH$334,373 President & Ceo (End 10/2022) $34,771 $30,544 2023
2nd Chance Ministry Inc FL$331,454 Director $25,000 $22,343 2023
U-turn For Christ New Mexico NM$331,246 Pastor $32,100 $32,846 2023
Freedom House Ministries Inc OR$329,121 Pres/exec Dir $78,915 $67,719 2024
Lawyers Concerned For Lawyers- CT$336,990 Executive Director $95,000 $82,308 2024
Community Drug Coalition NM$338,126 Executive Di $77,668 $75,202 2025
Recovery Advocacy Warriors MI$338,556 Executive Di $75,250 $71,772 2024
Yuba Harm Reduction Collective CA$339,385 Co-director $50,230 $40,080 2024
Grit & Grace A Recovery Community Organization Inc GA$339,830 Executive Director $60,000 $55,748 2024
Darjune Foundation Inc WI$324,627 President $17,380 $16,772 2024
Lotus Recovery Homes Inc WI$323,079 Executive Director $52,291 $51,954 2023
Unicoi County Prevention Coalition Inc TN$322,089 Director $57,183 $55,542 2024
Natso Foundation Inc VA$346,497 Executive Director $151,169 $134,875 2024
Revive Inc NE$346,687 Executive Director $43,728 $44,744 2023
Safe Place Treatment Services Corporation FL$346,878 Ceopresident $39,000 $33,855 2024
The So That Project Nfp IL$347,258 Executive Di $63,403 $57,599 2024
Walton Empowers Inc GA$348,876 Director $75,821 $72,528 2023
Lifeline Rehabilitation And Prevention Center CA$315,877 Case Manager $24,358 $19,436 2024
Schoharie County Council On Alcohol And NY$315,674 Executive Dir. $27,000 $22,545 2024
Phoenix House Foundation Inc NY$350,690 President & Ceo $67,941 $56,731 2024
Calibrate A Non Profit Corporation CA$351,799 Executive Director $22,800 $17,724 2025
Recovery Cafe Dc DC$313,362 Ceo/board Secretary $60,000 $48,653 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2023 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 TN 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 default19th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted19th

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 (Mike Stetar) 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 145 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 19th 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.