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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 881304099
OR · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cathie Coe Sipe, Executive Director / CEO ($8,800) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cathie Coe Sipe — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$279 total compensation of comparable organizations → $283,806 $8,800
$3,46610th
$9,63825th
$27,906Median
$51,73475th
$89,51890th
$8,800This org · 21st
p10$3,466
p25$9,638
p50$27,906
p75$51,734
p90$89,518
$8,800

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 OR 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
Highlawn Community Alliance Inc WV$56,000 Former Executive Director 7/23-3/24 $38,667 $45,083 2024
Loaves & Fishes Warming Center NY$56,416 Vice President / Director Of Operations $30,417 $30,471 2023
Rising Above Bakery Inc NJ$55,927 President $67,750 $65,137 2024
Htedc Arts And Education Association AZ$57,667 Chief Executive Officer $400 $427 2023
The Abbey Inc CO$57,930 Secr/exec Dir $25,200 $25,349 2025
The Carolinas Foundation For Hospice And NC$58,047 Executive Director $27,901 $31,961 2023
Kelly Apartments Inc MN$53,979 Chief Executive Officer $8,191 $8,973 2023
Conversations To Remember NJ$53,528 Executive Director $60,000 $57,686 2024
Neighbors Who Care Inc MA$58,913 Secretary & Executive Dire $2,000 $1,992 2023
Orlando Police Foundation Inc FL$59,146 Executive Director $26,073 $26,375 2024
The Bridge Of Central Massachusetts MA$59,173 President & Ceo $29,151 $29,041 2023
Dark Horse Futures Foundation NC$59,210 Incorporator $3,000 $3,338 2024
Neighbor 2 Neighbor TN$59,224 Executive Di $70,521 $77,764 2025
Rainbow Wellness Collective Inc MN$59,260 Executive Dir. $25,962 $27,624 2024
Indian American Impact Project DC$60,623 Former Executive Director $29,829 $28,187 2024
Successful Living Center AL$60,911 Executive Director/ceo $20,400 $23,732 2024
Mountain Lake Services Foundation NY$51,373 Executive Dir. $27,595 $26,851 2024
Bring It Home Florida Inc FL$50,995 Director $29,615 $29,958 2024
Lights 4 Hope Inc FL$62,011 President, Treasurer, Director $4,937 $5,142 2023
Pandemic Patients SC$62,724 President $26,000 $29,208 2024
Nigerian Center Inc DC$63,152 Executive Director $4,750 $4,621 2023
Hope For Widows TX$49,108 President $6,000 $6,463 2024
East Savannah United Inc GA$49,030 Executive Di $81,477 $90,824 2023
Npx Charitable Inc CA$63,502 President $10,000 $9,573 2023
Northeast Minneapolis Lions Community MN$64,518 Gambling Manager $42,813 $45,554 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted20th

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 (Cathie Coe Sipe) 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 82 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,800 is reasonable (approximately the 21st 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.