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PeerBasis
Compensation Comparability Determination

Arlee Rehabilitation Center

Executive Director / CEO

EIN 842647211
MT · NTEE F99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Filip Panusz, Executive Director / CEO ($46,492) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Filip Panusz — reported title “PROGRAM DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,824 total compensation of comparable organizations → $114,774 $46,492
$25,62410th
$37,49125th
$56,022Median
$73,29275th
$91,28190th
$46,492This org · 35th
p10$25,624
p25$37,491
p50$56,022
p75$73,292
p90$91,281
$46,492

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 MT 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 Mcclean Fletcher Center Inc MS$212,869 Executive Director $51,827 $50,672 2025
Teens4teens Help CA$215,165 Co-founder $72,000 $56,022 2024
Captain Joseph House Foundation WA$203,445 Executive Dir. $40,434 $32,620 2024
Prepare To Change Child And Family CA$203,133 President/ce $6,200 $4,824 2024
Solutions Oriented Addiction Response WV$203,111 Co-director $38,998 $39,172 2023
Utah Statewide Independent Living UT$186,941 Executive Di $69,511 $64,106 2024
Nami Yolo County CA$237,958 Executive Director $87,400 $70,013 2023
Made Of Millions Foundation Inc NY$242,670 Executive Director/chair Of The Board $29,073 $23,672 2024
Mujeres Conectadas Inc IN$174,790 President $56,833 $54,005 2024
House Of Hope Of Washington County OH$173,352 Executive Director $26,849 $25,624 2024
Experience Nature Unplugged CA$153,394 Executive Director $54,250 $42,211 2024
Forever Friendship Drop-in MI$151,123 Executive Director $39,520 $35,809 2025
Dmax Foundation PA$269,972 Executive Di $100,719 $93,178 2023
Healing Hoofbeats Of Ct Inc CT$271,558 Executive Director $78,000 $67,846 2023
Foundation Thinkagain CA$146,736 President/exec. Director $109,641 $85,309 2024
Unity Hall CA$275,819 Chairperson $112,628 $90,222 2023
Lower Shore Friends Inc MD$277,577 Executive Director $64,911 $56,298 2023
Intouch Outreach Resource Ctr IN$280,000 Executive Director For Programs $108,000 $105,657 2023
Mental Health Services Of Snohomish WA$283,668 President/ceo, Compass Health $29,848 $24,080 2024
Itp International CA$284,778 President $86,742 $69,486 2023
Operation Happy Nurse VA$286,417 Founder/principal Officer $39,000 $34,933 2023
Intentions NC$289,140 Director $30,000 $28,757 2023
Mental Health News Education Inc MA$290,736 Executive Di $103,219 $81,424 2025
How To Read Your Baby CO$295,443 Executive Director $88,620 $76,570 2024
The Ark Foundation CA$297,592 President $62,219 $48,412 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default35th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Filip Panusz) 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 31 similarly situated organizations (Same NTEE sector (F99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,492 is reasonable (approximately the 35th 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.