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PeerBasis
Compensation Comparability Determination

Heavens Treasure

Executive Director / CEO

EIN 874180751
SC · NTEE P29
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Serena Amirpour-chandler, Executive Director / CEO ($7,480) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Serena Amirpour-chandler — reported title “Business Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$883 total compensation of comparable organizations → $77,487 $7,480
$10,38510th
$22,50125th
$29,556Median
$40,97475th
$53,22090th
$7,480This org · 7th
p10$10,385
p25$22,501
p50$29,556
p75$40,974
p90$53,220
$7,480

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 SC 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
Giving Tree Foundation NC$199,954 Executive Director $42,319 $41,914 2023
Wonderland Thrift Shop NH$201,157 Store Manage $33,296 $29,470 2023
The Highland Thrift Shop Inc MD$208,567 Manager $38,437 $34,445 2023
Vintage La Conner WA$208,912 Treasurer $6,000 $5,002 2024
Fort Lupton Food And Clothing Bank CO$190,634 Exec Director $21,000 $18,748 2024
Re Gen Er Ate MI$190,260 Board Member $29,430 $28,283 2024
The Rise (Resources In Support Of Empowerment) Concept CA$212,913 Executive Director $28,500 $22,913 2024
Cause For Pawz Inc NY$213,348 President $30,769 $26,651 2023
Symposia Community Bookstore NJ$213,480 Manager $62,214 $53,245 2023
Self Help Craft Of The World Inc VA$185,945 Executive Director $30,700 $28,414 2023
Bargain World Thrift Store LA$216,578 Manager $28,083 $29,641 2023
Art Salvage WA$217,122 Executive Dir. $33,553 $27,969 2024
Forest & Found Ltd IL$218,730 President $73,500 $69,264 2023
Back Porch Thrift Shop IL$222,371 Executive Director $32,067 $30,219 2023
Tried & True Inc VA$223,579 Secretary $40,000 $37,021 2023
Overflow Community Thrift Stor MN$176,589 President $23,597 $21,709 2024
Treasure City TX$225,572 President $8,662 $8,067 2024
Project Redesign Inc TN$225,583 Accountant $10,000 $9,787 2024
Caterkids Hawaii HI$229,440 President $26,846 $23,039 2023
Renew Upscale Thrift Inc MI$169,972 Store Director $38,269 $37,863 2023
Crafted Collective Inc KS$233,930 Co-executive Director $51,010 $49,985 2025
Save A Youth Oc Inc IA$156,387 President $866 $883 2024
Princeton Nearly New Shop Corp NJ$246,648 Trustee $68,464 $58,594 2023
Capstone Ministries Inc IN$247,501 Parish $28,634 $28,114 2024
The Open Door Christian Center SC$247,984 Executive Di $16,231 $15,765 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Serena Amirpour-chandler) 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 42 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,480 is reasonable (approximately the 7th 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.