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PeerBasis
Compensation Comparability Determination

Divine Directions Corporation

Executive Director / CEO

EIN 882838255
MS · NTEE P20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Tabatha Nelson, Executive Director / CEO ($38,701) against every comparable organization that fit the selection criteria — 1060 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tabatha Nelson — reported title “Program Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,060 organizations qualified on sector, size, and geography 1,060 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $293,642 $38,701
$16,35010th
$33,71125th
$54,841Median
$76,89175th
$100,26090th
$38,701This org · 30th
p10$16,350
p25$33,711
p50$54,841
p75$76,891
p90$100,260
$38,701

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 MS 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
Instituto De Avance Integral Latino Cdc CA$441,139 Executive Director $100,000 $77,531 2024
Loving Houston Inc TX$440,562 Exec Dir (Fo $83,833 $75,294 2024
Freedom Lake Inc KY$441,683 Board Chair And President $80,100 $77,268 2024
1st Way Pregnancy Support Services IL$440,407 Executive Dir. $42,000 $37,074 2024
Des Moines Refugee Support IA$442,213 Founder And Executive Director $50,000 $49,155 2024
Spec Labs Inc CA$442,366 President $75,275 $58,362 2024
Community Access Center Inc FL$439,661 Executive Dire $26,560 $22,403 2024
Greater Park Hill Community Inc CO$439,185 Executive Director $38,606 $34,219 2023
Lifesouth Community Foundationinc FL$439,177 President / $50,917 $42,947 2024
Safety Council Of Greater St Louis MO$439,145 Executive Director $69,164 $67,716 2023
St Suzanne Code Rouge Community MI$443,052 Project Dire $39,192 $37,394 2023
Nagi Foundation Inc AZ$443,084 Executive Dir. $111,000 $98,680 2023
My Fathers House Community Service Inc KS$438,990 Employee $60,375 $60,293 2023
Mission Okc Outreach Ministry Inc OK$438,936 Pastor And Ceo $51,232 $50,652 2024
Ivy Womens Center Inc OH$438,608 Executive Director $51,513 $50,435 2023
North-northeast Business OR$438,597 President Ed $170,264 $146,161 2023
All My Usos CA$438,238 Executive Director $5,542 $4,297 2024
Newport Partnership For Families RI$444,016 Executive Director Through April 2023 $71,153 $63,069 2023
Imago Dei Ministries CA$444,143 Executive Director $41,998 $33,524 2023
Community Engagement & Consultation Group Inc MD$437,841 Chief Finance Officer $8,400 $7,051 2024
Actively Building Child Care Inc AZ$437,313 Director $43,934 $37,937 2024
Jompeame Foundation MI$437,164 President $27,000 $25,022 2024
Rainbow Kitchen Community Services PA$445,146 Executive Director $129,727 $119,587 2023
Olinga Learning CA$436,788 Executive & Engineering Di $111,380 $86,354 2024
Dress For Success Atlanta Inc GA$445,502 Executive Director $148,120 $137,671 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default30th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted27th

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 (Tabatha Nelson) 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 13, 2026, comparing compensation against 1060 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,701 is reasonable (approximately the 30th 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 13, 2026.