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PeerBasis
Compensation Comparability Determination

Friends Of Ohana

Executive Director / CEO

EIN 844954449
AZ · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Abram, Executive Director / CEO ($66,445) against every comparable organization that fit the selection criteria — 180 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Abram — reported title “CHIEF DEVELOPMENT OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $239,012 $66,445
$20,31210th
$41,64325th
$67,634Median
$91,50175th
$116,77690th
$66,445This org · 48th
p10$20,312
p25$41,643
p50$67,634
p75$91,501
p90$116,776
$66,445

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 AZ 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
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $73,116 2024
Alpha House MO$379,702 Executive Director $43,922 $45,773 2025
Youth4youthaz AZ$381,548 Executive Dir $154,767 $150,327 2024
Magnolia Counseling CA$375,501 President $123,850 $108,011 2024
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $77,559 2024
Children's Institute Of Watts CA$383,797 President $61,573 $55,284 2023
Campaign For Children And Families CA$374,666 Secretary $80,643 $70,329 2024
Rick's Place Inc MA$385,376 Exec. Director $76,746 $71,710 2023
Childrens Book Project CA$370,560 Board Member $21,245 $19,075 2023
Morven Park Inc VA$369,909 Secretary $13,871 $13,527 2024
Worthy Of Love CA$369,020 President $83,000 $72,385 2024
Empower Sports Corporation OH$368,697 Executive Dir. $78,000 $85,902 2023
Arigatou International-new York Inc NY$368,331 Director Of Secretaria $100,000 $91,263 2024
West End Center Inc GA$367,807 Executive Director $30,788 $32,189 2023
Pop-up Birthday Foundation TX$367,410 Exec Director $65,000 $67,608 2023
Mid Michigan Big Brothers Big Sisters MI$391,465 Executive Director $64,172 $66,897 2024
Shout Inc CO$366,563 Utah Executive Director $110,000 $106,528 2024
International Association For Child Aid CA$365,647 President $65,000 $56,687 2024
Children's Learning Center Of MO$365,464 Executive Di $58,333 $62,399 2024
Foster Care In The Us Inc IN$393,554 Executive Director $68,477 $72,932 2024
Virgin Valley Family Services Inc NV$363,388 President $34,320 $34,744 2024
Artists Creating Together MI$395,541 Executive Director $101,174 $102,751 2025
Court Appointed Special Advocates Of Paulding County Inc GA$362,544 Executive Director $61,000 $61,946 2024
Stronger Than My Father TN$361,773 President $67,300 $73,557 2023
The Shepherd's Crook Ministries Inc OH$397,678 President $191,295 $204,631 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default48th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted46th

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 (Mark Abram) 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 180 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,445 is reasonable (approximately the 48th 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.