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PeerBasis
Compensation Comparability Determination

Liv Like A Unicorn

Executive Director / CEO

EIN 844043682
NJ · NTEE T99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emma Edwards, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emma Edwards — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,539 total compensation of comparable organizations → $150,303 $24,000
$9,80010th
$30,36325th
$50,900Median
$82,11175th
$106,09690th
$24,000This org · 21st
p10$9,800
p25$30,363
p50$50,900
p75$82,111
p90$106,096
$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 NJ 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
Replanted Ministry TX$236,771 Executive Director $40,000 $43,529 2024
Erasmus Neighborhood Federation Inc NY$241,786 Executive Director $57,512 $55,080 2025
Operation True North TX$231,825 Executive Dir. $51,637 $56,193 2024
Maeday Rescue Inc CA$248,382 President $54,184 $50,900 2024
St Ann's Of Greater Rochester Inc NY$224,599 President/ceo $78,615 $77,283 2024
Abbas House WY$223,095 Ceo $36,717 $42,773 2024
Rebuilding Together- Anne Arundel MD$253,648 Executive Director $43,077 $43,812 2024
Responsibility CA$222,654 Executive Dir. $160,000 $150,303 2024
Opportunity Living Foundation IA$216,595 Chief Executive Officer $10,609 $12,638 2024
Kelly Cares Foundation IN$260,576 Director Of Finance/treasurer $93,414 $107,168 2024
Tma Properties Foundation Inc FL$261,549 President $9,129 $9,090 2025
Cedar Hill Cemetery Foundation Inc CT$261,678 Executive Director $39,643 $40,437 2024
Mercy Health Care Foundation IA$210,723 President & Ceo Chi Health $29,391 $36,044 2023
Philanthropy West Virginia Inc WV$266,148 Pres. & Ceo (Ex-officio) $46,738 $55,053 2024
Wings Educational Foundation MO$267,115 Secretary $4,420 $4,962 2025
Evanstonskokie District 65 Educational IL$267,731 Executive Director $95,191 $101,809 2024
Penn-harris Madison Educational IN$206,063 Executive Director $48,431 $57,203 2023
Oak Harbor Educational Foundation WA$201,511 Executive Director $40,013 $40,124 2023
Futerman Supporting Foundation Inc NY$198,507 Secretary $30,887 $30,363 2024
Vermont Ski Museum Inc VT$196,198 Executive Di $74,139 $83,579 2023
Manchester Bidwell Development Trust PA$196,004 President & Ceo $55,356 $60,055 2024
Texas Nursery And Landscape Association Foundation TX$182,483 Executive Director $17,738 $19,303 2024
Hamilton Education Foundation Inc WI$294,433 Co-executive Director $4,333 $5,068 2023
Brighter Journeys PA$178,611 President $32,500 $36,300 2023
American Friends Of Action PA$300,229 Program Dire $75,686 $82,111 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default21st
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted12th

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 (Emma Edwards) 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 33 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 21st 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.