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PeerBasis
Compensation Comparability Determination

Liam's Chancebehavioralservicesinc

Executive Director / CEO

EIN 842068904
VA · NTEE V23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel J Paugh, Executive Director / CEO ($95,500) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rachel J Paugh — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$971 total compensation of comparable organizations → $473,997 $95,500
$17,89310th
$42,61825th
$58,181Median
$130,74475th
$161,61290th
$95,500This org · 66th
p10$17,893
p25$42,618
p50$58,181
p75$130,744
p90$161,612
$95,500

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 VA 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
Alabama Council On Economic Education AL$297,007 Executive Program Director $43,937 $47,750 2024
Center For Cuban Studiesinc NY$296,120 Exec. Dir/secre $16,640 $15,127 2024
Public Broadcasting Network Inc MO$294,178 Ceo $117,000 $128,343 2023
Secular Coalition For America Education Fund DC$293,267 Executive Director $64,016 $58,181 2023
United States Geospatial VA$290,487 Chief Exec. $2,472 $2,472 2023
Center For Partnership Systems CA$305,972 President And Co-founder $50,000 $43,433 2024
Telosa Community Foundation CA$308,210 Ceo, Secretary, Treasurer $200,000 $173,732 2024
The Institute For Cultural Evolution CO$287,835 President $150,431 $149,393 2023
Coalition Of Wisconsin Aging Groups WI$286,466 President $103,149 $108,369 2024
Eastern Sociological Society NJ$312,665 Exec. Officer $69,259 $62,207 2024
Data For Black Lives Inc FL$281,963 Cofounderceo $190,042 $179,596 2024
Missouri Appleseed MO$276,837 Executive Director $90,000 $95,893 2024
Santa Barbara Institute For CA$273,664 President $50,004 $43,436 2024
The Rhine Research Center Inc NC$322,718 Executive Director $73,129 $78,258 2023
Employment Research & Development Instit IL$270,853 President $174,389 $177,563 2023
Wisconsin Council On Economic WI$267,199 Executive Di $123,096 $133,145 2023
Institute For Political Economyinc FL$330,573 Chairman $207,600 $196,189 2024
Bounce Beyond Inc MA$265,611 Co-chair $114,167 $103,205 2024
The Cloud Institute For Sustainability Education NY$331,130 President $176,969 $160,869 2024
American Governance Foundation Inc CA$334,255 Secretary $31,500 $27,362 2024
Institute For The Study Of Man Inc VA$259,303 Director, President, Secretary/treasurer $39,646 $44,576 2021
The Gen Next Foundation Inc CA$258,246 Ceo $40,000 $34,746 2024
Society For Social Studies Of Science GA$252,486 Managing Director $107,080 $108,310 2024
Economic Club Of Minnesota MN$345,658 Executive Director $150,512 $149,611 2024
Celsius Inc DC$248,805 Executive Director/chair $182,716 $161,296 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default66th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted64th

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 (Rachel J Paugh) 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 59 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,500 is reasonable (approximately the 66th 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.