Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Adult Care Services Inc

Executive Director / CEO

EIN 860938851
AZ · NTEE P120
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Yvonne Napolitano, Executive Director / CEO ($133,658) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Yvonne Napolitano — reported title “PRESIDENT & ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$562 total compensation of comparable organizations → $195,866 $133,658
$11,61010th
$22,41225th
$50,755Median
$76,74175th
$94,47890th
$133,658This org · 94th
p10$11,610
p25$22,412
p50$50,755
p75$76,741
p90$94,478
$133,658

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
Texas Baptist Prisoner Family Ministry TX$331,025 Executive Director $98,167 $99,177 2024
Hope For Life WA$332,945 Executive Director $100,420 $93,485 2023
Morrison Foundation OR$333,311 Chief Executive Officer $7,761 $7,279 2024
Foster The Love Louisianainc LA$314,688 Executive Director $40,000 $44,484 2024
The Wintercare Energy Fund Inc KY$339,524 Executive Director $62,966 $68,323 2024
End Human Trafficking Inc FL$309,320 Executive Di $96,830 $91,871 2024
God's Vision For Haiti MI$342,156 Executive Di $23,845 $24,858 2024
My Better Benefits NY$293,590 Officer $12,600 $11,500 2024
Sankofa House Inc GA$290,339 President $39,912 $39,487 2025
New Freedom Project AZ$361,674 President $96,154 $93,395 2024
Neighbor To Neighbor Massachusetts MA$286,918 Executive Di $1,702 $1,545 2024
Fostering Further OH$283,116 Executive Director $54,708 $58,521 2024
Jeremy Wilson Foundation The OR$370,966 Executive Dir. $73,000 $68,468 2024
Orange County Walk To Remember CA$268,345 Director $89,175 $77,771 2024
L E A D Foundation Inc MI$265,877 Executive Director $50,340 $54,027 2023
The Izzy Foundation RI$265,754 Executive Director $83,019 $80,398 2024
Mindful Communities Fund TX$263,406 Exec Dir/pres. $93,000 $93,956 2024
Texas Pride Impact Funds TX$387,795 Executive Director $117,127 $121,827 2023
Friends Of Ruwenzori Foundation CA$261,956 Executive Di $55,800 $48,664 2024
The Brandon Tolson Foundation Inc MD$258,987 Executive Dir. $30,000 $28,326 2024
Yoga Gives Back CA$257,095 Executive Dir. $61,508 $55,226 2023
Flockfest Events Inc FL$394,952 President $65,000 $61,671 2024
Olive Osmond Hearing Fund Inc UT$251,897 Ceo $18,000 $18,607 2024
Gp Made Foundation Inc MO$251,724 Executive Director $34,175 $37,637 2023
Hoh Share Inc WV$401,586 Executive Di $32,000 $34,993 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted74th

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 (Yvonne Napolitano) 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 50 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $133,658 is reasonable (approximately the 94th 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.