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PeerBasis
Compensation Comparability Determination

Life Decisions Inc

Executive Director / CEO

EIN 861866264
IL · NTEE O99
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jacob Rogers, Executive Director / CEO ($35,927) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,551 total compensation of comparable organizations → $164,846 $35,927
$14,26910th
$25,65125th
$53,932Median
$75,26275th
$93,01590th
$35,927This org · 33rd
p10$14,269
p25$25,651
p50$53,932
p75$75,262
p90$93,015
$35,927

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 IL 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
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $50,971 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $12,660 2023
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $67,436 2023
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $32,481 2023
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,528 2024
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $82,652 2024
300 For 300 MI$386,925 Executive Director $77,268 $81,123 2024
The Children Are Our Future NM$387,948 President $6,000 $6,758 2023
Two Cranes Institute WA$359,544 President & Exec. $67,000 $61,016 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $52,971 2024
Made For More Foundation Inc FL$359,152 President $76,231 $72,843 2024
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $18,918 2024
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $36,207 2025
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $134,302 2023
Run Minnesota MN$352,201 Executive Director $56,135 $56,420 2024
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $53,016 2024
Yours Ministry VA$350,896 President/treasurer $60,000 $58,928 2024
Focusedkids CO$398,476 Executive Director $71,500 $69,737 2024
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $14,534 2023
So Kids Soar DC$347,935 Executive Dir. $104,615 $96,137 2023
Lexington Fraternal Order Of KY$347,585 President $5,000 $5,464 2024
Avenue941 Inc FL$347,323 Executive Director $71,142 $67,980 2024
Mulberry International KY$347,266 Executive Director $48,900 $52,062 2025
Providence Heights WA$401,941 Chief Program Officer $144,498 $135,478 2023
Restore Assemble Produce WA$403,672 Executive Director $78,500 $71,488 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted29th

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 (Jacob Rogers) 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 75 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,927 is reasonable (approximately the 33rd 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.