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

Time 2 Win Community Organization

Executive Director / CEO

EIN 870785091
FL · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darrell V Hepburn, Executive Director / CEO ($49,200) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darrell V Hepburn — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$963 total compensation of comparable organizations → $189,542 $49,200
$17,23010th
$36,72525th
$61,585Median
$81,46275th
$102,66790th
$49,200This org · 36th
p10$17,230
p25$36,725
p50$61,585
p75$81,462
p90$102,667
$49,200

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 FL 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
East Of The River Boys And Girls Steelband Inc DC$389,965 Executive Director $68,498 $63,985 2024
Kirbys Children Services TX$386,744 Executive Dire $163,000 $178,692 2023
Summer Program For Youth PA$386,113 Executive Di $47,326 $50,238 2024
Focus Ministries CO$384,261 Board Member $68,175 $69,587 2024
Girl Talk Incorporated IN$396,331 Executive Di $91,200 $102,377 2024
Harmony Project Tulsa OK$399,525 Executive Dir. $116,192 $136,193 2024
Solvay Geddes Community NY$375,365 Executive Di $37,100 $35,686 2024
Meridian Police Activities League ID$404,927 Executive Director $45,833 $51,901 2024
The Well Community Youth Center Of Waco TX$408,237 Director $42,262 $45,001 2024
Welch Center Inc MN$370,774 Executive Di $81,715 $88,489 2023
Sisters Of Watts CA$411,975 Ceo $27,200 $25,002 2024
Camelot For Children PA$368,004 Executive Director $80,179 $85,113 2024
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $79,730 2023
Wadena County Humane Society MN$415,057 Director Of $65,000 $70,388 2023
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $107,766 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $30,211 2024
Tiqvah Hands Of Hope OH$358,952 Executive Director $54,995 $63,835 2023
Yachats Youth & Family OR$422,414 Executive Di $67,129 $66,360 2024
Davis Forest School CA$425,661 Director $48,872 $44,922 2024
Westminster At Wade Inc WV$425,679 Director $33,840 $39,003 2024
Harvest Youth Ministries OH$353,782 President And Director $45,000 $50,735 2024
North Jefferson Junior Baseball Assoc CO$426,498 Scheduler $12,915 $13,571 2023
Neighborhood House Community Center WI$427,308 Executive Di $55,521 $63,546 2023
Jacob's Ladder Inc VA$427,326 Executive Director $78,074 $80,245 2024
Yipoa Center Inc MO$352,828 Secretary $2,330 $2,705 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default36th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted36th

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 (Darrell V Hepburn) 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 99 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,200 is reasonable (approximately the 36th 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.