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PeerBasis
Compensation Comparability Determination

You Decide Kentucky Inc

Executive Director / CEO

EIN 861973146
KY · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lena Muldoon, Executive Director / CEO ($73,846) against every comparable organization that fit the selection criteria — 307 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: Lena Muldoon — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

307 organizations qualified on sector, size, and geography 307 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $251,639 $73,846
$9,82410th
$24,81125th
$43,623Median
$65,05675th
$88,63690th
$73,846This org · 84th
p10$9,824
p25$24,811
p50$43,623
p75$65,056
p90$88,636
$73,846

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 KY 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
Alabama Afl-cio Labor Institute For AL$214,965 President $40,744 $39,795 2024
Core Skills Institute KS$215,394 Ceo $66,062 $64,523 2024
Unitarian Universalist Legislative Ministry Of New Jersey Inc NJ$216,140 Executive Director $70,000 $56,504 2024
Faa Child Development Center DC$214,087 Board $27,461 $22,430 2023
Coalition For Physician Well-being Inc FL$216,395 Executive Director $37,496 $32,786 2023
Earth & Space Expedition Center AZ$216,532 Executive Dir. $55,000 $47,821 2024
Wind & Oar Boat School OR$216,987 Executive Dir. $42,439 $35,630 2024
Seniors On A Mission Inc FL$217,177 Executive Director $79,159 $67,231 2024
Wholly Informed Sex Ed TX$217,462 Executive Director $75,018 $67,843 2024
Firm Foundation Early Learning Academy GA$217,969 School Director $15,950 $14,499 2024
Peace Action Fund Of New York NY$218,425 Executive Director $79,486 $64,936 2024
Corsicana Artist And Writer TX$218,446 Executive Di $33,800 $31,470 2023
The Learning Center Of Key West Inc FL$211,729 Ceo $60,000 $52,464 2023
Carefirst Community Health Services MI$211,704 Chief Executive Officer $78,928 $78,937 2022
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $39,795 2025
Groundworks New Mexico NM$211,520 Executive Di $115,786 $115,914 2023
Human Systems Dynamics Institute MN$219,090 Executive Di $71,250 $65,530 2023
Central Pennsylvania July 4th Inc PA$211,052 Executive Director $39,000 $35,161 2024
Whittier Friends School CA$209,474 Financial Manager $16,926 $13,213 2024
Franklin-simpson Educational KY$221,006 Chairman $6,600 $6,411 2024
Ascension 33 Inc FL$208,942 Director $53,480 $45,421 2024
Linking Community Now Inc FL$221,985 Executive Director $56,834 $48,269 2024
Off-grid Retreats CA$208,253 Executive Director $28,646 $22,363 2024
Impact Players WA$208,109 Executive $237,818 $198,182 2023
Media Network Of Waterford Covert Center MI$222,333 Executive Director $52,894 $50,816 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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)77th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted79th

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 (Lena Muldoon) 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 307 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,846 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.