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PeerBasis
Compensation Comparability Determination

Therapy First Corporation

Executive Director / CEO

EIN 873936604
PA · NTEE F01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Garcya-ryan, Executive Director / CEO ($18,083) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Paul Garcya-ryan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,059 total compensation of comparable organizations → $137,819 $18,083
$11,91810th
$28,87825th
$56,041Median
$84,53975th
$102,35190th
$18,083This org · 18th
p10$11,918
p25$28,878
p50$56,041
p75$84,539
p90$102,351
$18,083

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 PA 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
The Liv Project PA$259,477 Executive Director/ Board Director $2,000 $2,059 2023
Kif1aorg Inc NY$229,470 Chief Science Officer $65,744 $61,333 2023
Rebel With A Cause Films CO$276,545 President/executive Director $10,000 $9,899 2023
Black Mental Health Oregon OR$277,124 Executive Director President $143,750 $137,819 2023
Triangle Disability Advocates Inc NC$225,652 Executive Director $13,000 $13,868 2023
1 Degree Of Separation Inc CA$220,527 President $46,000 $39,831 2024
Suffer Out Loud MT$220,146 Executive Dir. $10,825 $11,701 2024
Project Safety Net CA$293,508 President & Ceo $112,896 $97,756 2024
The Hidden Opponent Inc CA$207,582 Coo $30,500 $27,190 2023
Nevada Coalition For NV$296,353 Ceo/president $77,000 $77,397 2024
Avery's Angels Foundation Inc MO$204,105 Employee $98,417 $104,528 2024
Mindfulness And Positivity Project CO$200,477 Executive Director $45,800 $45,339 2023
Nami Piedmont Tri-county SC$308,875 Executive Director $66,608 $69,681 2024
Stay Here Nonprofit Corporation TN$309,238 Ceo $97,587 $102,862 2024
Hope For A Drug Free Stephens Corp GA$320,007 Project Dire $33,664 $33,943 2024
Project Discovery Inc NV$326,616 President $70,200 $70,562 2024
Children S Mental Health Resource Center Inc HI$175,130 Executive Director $22,017 $19,767 2024
Healing Minds Nola LA$175,082 President Director $70,850 $78,232 2024
This Must Be The Place OH$332,462 Secretary $44,445 $48,599 2023
Collective Action For Safe Spaces DC$340,790 Executive Director $98,460 $86,641 2024
Marshmallow's Hope Nonprofit IL$362,070 Executive Di $50,000 $50,748 2023
Idaho Federation Of Families For Childrens Mental ID$370,560 Executive Director $89,764 $93,286 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Paul Garcya-ryan) 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 22 similarly situated organizations (Same NTEE sector (F01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,083 is reasonable (approximately the 18th 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.