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PeerBasis
Compensation Comparability Determination

Two Bikes

Executive Director / CEO

EIN 853640295
TN · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Mitchell Connell, Executive Director / CEO ($36,699) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph Mitchell Connell — reported title “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

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$120 total compensation of comparable organizations → $304,241 $36,699
$14,52410th
$37,45725th
$61,009Median
$85,70175th
$111,43190th
$36,699This org · 25th
p10$14,524
p25$37,457
p50$61,009
p75$85,701
p90$111,431
$36,699

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 TN 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
Jackson Heart Foundation MS$432,432 Executive Director $42,500 $46,361 2023
Abundant Education CA$433,979 Ceo $98,500 $80,917 2024
Reaching Higher New Hampshire Inc NH$434,231 Executive Director $115,995 $104,904 2023
House Of Champions OH$434,760 President And Executive Director $35,000 $34,358 2025
Project Reap MA$429,301 Executive Dir. $159,433 $140,325 2023
Willie L Brown Jr Institute On CA$429,244 Executive Director $115,566 $94,937 2024
Colorado Agricultural Leadership CO$435,088 Ceo $48,000 $43,787 2024
Daniel Academy Atlanta GA$435,866 Ceodirector $22,100 $21,140 2024
Usa Homestays Inc IN$436,143 President $88,000 $90,894 2023
Wisconsin Deca Center Inc WI$427,921 Executive Director $18,591 $19,017 2023
Pupusas For Education NC$437,399 Executive Dir. $2,760 $2,713 2024
Duxbury Student Union Association MA$438,132 Executive Director $94,389 $83,076 2023
Cobalt Community Research MI$438,520 President/ce $140,000 $137,473 2024
Global Ties Alabama AL$425,594 Executive Director $68,800 $72,800 2023
Sati Center For Buddist Studies CA$425,533 Treasurer $36,000 $28,811 2025
Creative Strategies For Change CO$425,184 Executive Dir. $82,181 $77,182 2023
Hamiltonian Artists Inc DC$424,506 Executive Director $107,870 $90,054 2024
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $79,655 2023
The Restorative Center Inc NY$422,887 Excutive Director $130,769 $112,418 2024
The Landing Place Inc IN$441,860 Director $62,500 $62,703 2024
The Ideas Institute MO$422,303 Vice President $106,426 $107,238 2024
Mala'ai HI$442,003 Former Executive Director $73,360 $62,484 2024
Living Justice Press MN$422,189 Executive Director $93,000 $87,424 2024
Washington Association Of Land Trusts WA$421,370 Executive Director $103,968 $88,555 2024
Eastern Connecticut Training School CT$421,000 President $13,100 $11,384 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted20th

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 (Joseph Mitchell Connell) 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 426 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,699 is reasonable (approximately the 25th 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.