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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 874749056
DC · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judeanne Heath, Executive Director / CEO ($98,654) against every comparable organization that fit the selection criteria — 230 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Judeanne Heath — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

230 organizations qualified on sector, size, and geography 230 within the band form the benchmarked peer set.

Distribution of comparable compensation

$882 total compensation of comparable organizations → $387,645 $98,654
$14,83810th
$28,88025th
$58,791Median
$94,33775th
$134,07590th
$98,654This org · 78th
p10$14,838
p25$28,880
p50$58,791
p75$94,337
p90$134,075
$98,654

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 DC 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 Next Chapter Foundation Inc CO$396,464 President $66,904 $73,106 2024
Wilkes County Community Partnership Inc GA$391,762 Executive Director $41,483 $47,532 2024
Michigan Statewide Independent Living Corporation MI$390,744 Executive Director $107,505 $126,450 2024
Merlin's Magic Wand Foundation CA$398,879 Foundation Manager $71,322 $70,182 2024
The Dragon Kim Foundation CA$399,009 Chair-founder $113,679 $111,862 2024
Riverside County Physicians Memorial CA$400,463 Ceo $50,138 $49,337 2024
Cast Hope CA$387,121 Officer $82,500 $81,181 2024
The Claddagh Fund Charities Inc MA$387,075 Executive Di $39,000 $41,117 2023
Ruth's Way Inc MA$402,755 Director $45,500 $45,392 2025
House Of Help City Of Hope Inc DC$385,223 Exec Director $67,820 $67,820 2024
Dj Foundation Inc SC$384,636 Secretary, Director $20,000 $24,479 2023
Houston Food Bank Endowment Inc TX$404,475 President & Ceo $76,743 $90,065 2023
Worldbuilders Inc WI$404,915 Fmr Exec Dir $8,615 $10,555 2023
Much Ministries Inc GA$382,972 Executive Director - See S $103,360 $121,929 2023
Endure Athletics Foundation Inc TN$382,804 Executive Director $52,056 $62,355 2024
Project Alive FL$407,104 President $88,293 $94,520 2024
Fresh Start For All Nations NE$407,228 Vice President $48,000 $58,832 2024
Rehema Home Us Fundraising Inc NY$407,357 Executive Director $43,042 $44,322 2024
We Love Buford Highway Inc GA$380,577 Executive Director $72,458 $83,023 2024
Hope Match NC$379,888 Executive Director $56,271 $64,550 2025
Ybor City Chamber Of Commerce Inc FL$408,535 President Ceo $55,000 $57,361 2025
Vandergrift Lacrosse Booster TX$409,148 Program Director $30,000 $33,316 2025
Lot 2540 Incorporated NC$378,448 Executive Dir. $67,287 $81,568 2023
Talor Gooch Foundation Inc OK$410,360 Director & Secr $72,903 $91,480 2024
Cise - Sgo OH$410,610 President $16,185 $19,535 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default78th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted58th

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 (Judeanne Heath) 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 230 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,654 is reasonable (approximately the 78th 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.