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PeerBasis
Compensation Comparability Determination

Dwi Resource Center Inc

Executive Director / CEO

EIN 850411653
NM · NTEE T20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Atkinson, Executive Director / CEO ($66,560) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$611 total compensation of comparable organizations → $268,631 $66,560
$7,44110th
$21,37625th
$38,939Median
$59,48975th
$74,78590th
$66,560This org · 84th
p10$7,441
p25$21,376
p50$38,939
p75$59,489
p90$74,785
$66,560

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 NM 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
Bee Mighty NC$238,219 Executive Dir. $35,000 $33,624 2024
The Community Y Foundation PA$237,938 President $48,882 $45,322 2024
Connectedconectando Educacion CA$237,933 Ceo $74,475 $59,792 2024
Buffalo Prescott Foundation MI$234,422 Managing Director $37,500 $35,987 2024
Triveni School Of Dance Inc MA$234,173 President $79,846 $68,681 2023
The Cy Rapp And Carolyn Rapp IA$233,659 Secretary $600 $611 2024
I Heermann Anesthesia Foundation FL$231,693 Secretary/tr $6,000 $5,241 2024
Amistad Cristiana Christian Church TX$248,089 Officer $64,308 $59,809 2024
Social Venture Partners Minnesota MN$249,716 Executive Direc $61,000 $56,041 2024
Lindas Magnificent Mutts Rescue IL$227,544 President $46,375 $42,389 2024
The Wvi Dolphin Foundation Inc NY$225,682 Executive Dir. $48,675 $40,894 2024
Police Foundation Of Colorado Springs CO$224,284 President $10,000 $9,178 2023
Heartland Chamber Music Ltd MO$223,504 Executive Director $50,000 $50,692 2023
Ala Allied Professional Association Inc IL$222,535 Executive Director Thru October 2023 $25,291 $23,117 2024
Southwestern Medical Clinic Foundation MI$221,484 Development Officer $43,646 $43,122 2023
Dormie Network Foundation NE$220,985 Treasurer/secretary $4,630 $4,630 2024
Dress For Success Tampa Bay Inc FL$263,147 Executive Dir. $20,768 $18,139 2024
L'arche Daybreak Foundation Us $210,625 Director Of Finance $10,943 $10,943 2024
Myelin Repair Foundation Inc CA$267,774 Ceo $120,000 $93,858 2025
Unitarian Universalist Friends Retreat Foundation TX$267,927 Trustee $16,099 $15,415 2023
Howard & Ethel B Ross Tua 2 FL$268,871 Co-trustee $58,773 $51,334 2024
White Family Supporting Foundation KS$207,970 Executive Director $36,272 $37,509 2023
Us Presidential Scholars Foundation MA$206,776 Interim Exec Director $7,520 $6,283 2024
Growing Years Children's Academy CA$206,512 President $26,000 $21,490 2023
Bigfork Playhouse Children's MT$198,369 Vice Preside $64,000 $66,036 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default84th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted49th

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 (Linda Atkinson) 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 55 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,560 is reasonable (approximately the 84th 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.