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PeerBasis
Compensation Comparability Determination

Healing Justice Foundation

Executive Director / CEO

EIN 844624978
MN · NTEE F30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Joi Lewis, Executive Director / CEO ($171,125) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dr Joi Lewis — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,752 total compensation of comparable organizations → $67,136 $171,125
$7,26610th
$15,69525th
$23,116Median
$30,60375th
$54,80990th
$171,125This org · 100th
p10$7,266
p25$15,695
p50$23,116
p75$30,603
p90$54,809
$171,125

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 MN 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
Institute For Better Health Inc CA$17,611 Executive Director/board M $24,000 $21,593 2023
Riverton Road Inc NJ$18,249 President $59,141 $53,439 2024
Fountain House Of New Jersey Inc NY$16,832 Ceo Eff. 9/22 $15,395 $14,495 2023
Janus Supportive Living Svcs Inc ME$16,019 President $19,040 $19,295 2024
Bay Life Services Inc MD$19,694 Former President/director $68,921 $67,136 2023
Choices Inter-linking TX$19,924 Coo $3,600 $3,752 2023
Miami Behavioral Health Center Inc FL$20,000 Bchc Ceo $7,822 $7,656 2023
Colorado Veterinary Medical Association CO$22,426 Ceo $27,141 $26,338 2024
New Jersey Mental Health Institute Inc NJ$12,090 Executive Director $27,268 $24,639 2024
Devereux Cleo Wallace CO$23,843 Chair, Treasurer, Trustee $33,001 $32,025 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted40th

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 (Dr Joi Lewis) 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 10 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $171,125 is reasonable (approximately the 100th 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.