Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Openminds Foundation

Executive Director / CEO

EIN 884179016
CA · NTEE F32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Fleming, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$877 total compensation of comparable organizations → $158,576 $1,800
$6,94810th
$13,19025th
$22,523Median
$35,58175th
$68,02690th
$1,800This org · 4th
p10$6,948
p25$13,190
p50$22,523
p75$35,581
p90$68,026
$1,800

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Ground For Growth IncGA $41,154$5,656 990
Sundown M FoundationWA $39,356$29,082 990
C3 Pastoral Ministries IncOK $38,321$30,605 990
Still Wind Ministries IncSC $38,207$17,403 990
Bloom In The Dark IncTN $43,599$22,064 990
Phoenix Houses Of New York IncNY $36,699$69,059 990
Resilience Across Borders IncMD $44,588$16,899 990
Country Valley Industries IncNY $46,243$35,581 990
Virginia Crisis Intervention Team CoalitionVA $34,160$13,418 990
AriseCO $33,988$66,476 990
Whistleblowers Of AmericaFL $47,484$23,381 990
Center South Housing DevelopmentPA $48,315$877 990
Grace AboundsAR $31,164$102,889 990
Dutchess Arc Foundation IncNY $30,091$53,941 990
Gls Legacy IncTX $30,057$5,627 990
Helping Our Mentally Ill ExperienceCA $51,272$65,100 990
Douglas Gardens Community Mental HealthFL $29,374$8,885 990
Shdc No 7 IncHI $52,204$13,190 990
Lighthouse For New HopeTX $53,527$18,072 990
Reclaiming Victory Ministries IncOR $57,764$33,439 990
2nd Chance Ministries Community DevelopmNY $58,009$9,471 990
Caring Residential Services Iii IncNJ $58,960$158,576 990
National Drug & Safety LeagueMI $59,272$30,654 990
Project Live Xiii IncNJ $59,819$11,895 990
Vesta Arundel IncMD $60,462$22,523 990

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 CA 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted0th

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 (Joseph Fleming) 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 25 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 is reasonable (approximately the 4th 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). 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.