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PeerBasis
Compensation Comparability Determination

Restoration 225 Inc

Executive Director / CEO

EIN 841804215
CA · NTEE P32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lani Barnes, Executive Director / CEO ($65,692) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lani Barnes — reported title “EXECDIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,287 total compensation of comparable organizations → $125,643 $65,692
$21,65710th
$32,10425th
$55,653Median
$69,86275th
$86,69290th
$65,692This org · 72nd
p10$21,657
p25$32,104
p50$55,653
p75$69,862
p90$86,692
$65,692

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
Aging Up CA$253,007 Co-founder/comm $52,920 $54,483 2023
My Bag My Story TN$263,145 Executive Dir. $20,000 $25,065 2023
Advocates For Children Of Rural Nevada NV$248,681 Executive Dir. $67,531 $78,392 2024
Heart Gallery Of Broward County FL$267,649 Executive Di $77,208 $86,478 2023
Adoptions Unlimited Inc CA$270,479 Secretary $65,000 $65,000 2024
All Our Kids Inc MA$237,442 Executive Dir. $55,000 $57,237 2024
United Connections Foster Family Agency CA$278,402 Director $20,857 $20,857 2024
Great Beginnings Early Childhood Center CO$278,871 Executive Director $41,000 $45,529 2024
Together We Can Foundation VA$284,690 Executive Di $79,777 $86,906 2025
Foster Parent Association Of Wa State WA$229,623 Executive Dir. $1,241 $1,287 2024
Justice For Orphans Inc NY$289,490 Executive Dir. $54,299 $56,822 2024
Fostering Hope Tn Inc TN$219,015 President $24,900 $30,311 2024
Foster Love Incorporation NE$218,126 Executive Director $17,512 $22,456 2023
One More One Less Project Inc NC$215,727 President $62,500 $74,787 2024
Village Of Hope Maui Inc HI$212,496 Executive Dir. $30,000 $32,024 2023
Kearney Buffalo County Casa NE$210,054 Executive Di $46,275 $59,342 2023
The Foster Care Council Of Lexky Inc KY$209,482 Executive Dir. $40,000 $51,237 2023
Fostering Hope MO$208,478 Executive Director $17,888 $22,589 2023
Perfection Children Services TX$319,163 Executive Director $57,200 $68,220 2023
Downey Side Inc NY$321,106 President $31,515 $32,130 2025
Court Appointed Special Advocates Of Polk And Haralson Inc GA$324,195 Executive Director $55,000 $64,043 2024
San Antonio Foster Care And Adoption And Services TX$189,150 Executive Director $35,000 $40,545 2024
Annie C Courtney Foundation CT$326,404 Executive Director $55,000 $58,181 2025
Safe Haven Foster Shoppe WI$187,968 Executive Di $36,618 $44,288 2024
4points Family Services TX$328,192 Director Of Operations $76,667 $88,814 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 default72nd
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted72nd

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 (Lani Barnes) 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 36 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,692 is reasonable (approximately the 72nd 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.