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PeerBasis
Compensation Comparability Determination

Esthers Place Inc

Executive Director / CEO

EIN 923080708
GA · NTEE P83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Brent, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 1474 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lori Brent — reported title “CO-DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,474 organizations qualified on sector, size, and geography 1,474 within the band form the benchmarked peer set.

Distribution of comparable compensation

$112 total compensation of comparable organizations → $380,609 $50,000
$9,30810th
$20,37125th
$37,328Median
$57,49175th
$76,28190th
$50,000This org · 67th
p10$9,308
p25$20,371
p50$37,328
p75$57,491
p90$76,281
$50,000

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 GA 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
Crossroads At Park Place Inc TX$152,059 Executive Director $29,250 $29,100 2024
Prism United AL$152,086 Executive Director $48,335 $51,933 2024
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $13,248 2023
Serendipity Mercantile IL$152,136 Officer $29,504 $28,848 2024
Mattole Valley Resource Center CA$151,615 Executive Dir. $30,058 $25,148 2025
Life Saver Ministries Inc NY$152,152 Executive Di $31,499 $29,144 2023
Family Promise Of Laurens County SC$151,504 Executive Director $61,245 $65,422 2023
The Family Compass Inc IN$151,307 Chief Exec. Officer $156,000 $168,447 2023
The River Fund Maine ME$152,458 Executive Director $75,000 $74,691 2024
Power House Recovery Center TX$151,253 Dir Treasurer $29,389 $30,101 2023
Flushing Jewish Community Council I NY$152,579 Executive Di $21,000 $18,386 2025
Hot Spring County Rose Inc AR$151,153 Executive Di $16,380 $18,312 2024
Hear Me Now Inc ME$152,647 Executive Director $113,596 $116,469 2023
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $26,358 2023
Cardiostart Resale Thrift OR$152,668 Director $44,000 $40,638 2024
Shepherd Place Inc KY$152,670 Executive Director $62,966 $67,280 2024
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $47,399 2024
Adoption Solutions Of Maine ME$152,735 President $28,500 $29,221 2023
Adair County Health & Fitness Center IA$151,007 Executive Director $152 $170 2023
Catalyst Center Inc KY$152,772 Excutive Director $30,750 $32,857 2024
Catholic Elderly Services Inc FL$150,977 President/ceo $48,011 $44,857 2024
Tailored For Success Inc MA$153,028 Executive Director $45,600 $40,753 2024
Utah Police Civilian Association UT$153,038 President $37,250 $37,917 2024
Hub Homeless Services Inc WI$153,094 Executive Director $44,040 $47,094 2023
Amarillo Bingo Association TX$150,607 Vice President $45,321 $45,088 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default67th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted55th

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 (Lori Brent) 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 1474 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 67th 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.