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PeerBasis
Compensation Comparability Determination

Heart Has No Limit Foundation Inc

Executive Director / CEO

EIN 933729486
LA · NTEE P50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cole Freeman, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 215 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

215 organizations qualified on sector, size, and geography 215 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $247,583 $1,000
$3,71610th
$9,70925th
$20,930Median
$37,07975th
$60,42990th
$1,000This org · 3rd
p10$3,716
p25$9,709
p50$20,930
p75$37,079
p90$60,429
$1,000

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 LA 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
Justice Compassion And Hope OR$47,319 President $369 $311 2024
Three Rivers Academic Mentoring Inc MI$47,147 Executive Di $6,501 $6,094 2024
Minorities For Equality In Employment Education Liberty And Justice TX$47,711 Executive Director $45,850 $42,882 2023
Poor People's United Fund MA$48,014 President $15,000 $12,241 2024
Prunedale Senior Center CA$48,476 Director $27,360 $22,089 2023
Homesnowcom Inc CA$48,500 President $2,000 $1,568 2024
Family Alternatives Inc GA$48,900 President $45,675 $42,939 2023
The Hamels Foundation Inc MO$45,689 Chief Operations Officer $15,000 $14,854 2023
East Savannah United Inc GA$49,030 Executive Di $81,477 $76,597 2023
Hope For Widows TX$49,108 President $6,000 $5,451 2024
The Hub Resource Center Inc TX$45,439 President & Sec $16,486 $15,419 2023
Lincoln Association For Retarded Children Inc LA$49,735 Program Director $35,000 $36,034 2023
Mercer Foundation Inc NC$49,880 Treasurer $11,911 $11,177 2024
Episcopal Church Home & Affiliates Inc NY$44,690 President & C.e.o. $29,230 $23,987 2024
Polk Prosperity Campaign Inc FL$50,000 Vice President $9,975 $8,762 2023
Marshall Road Inc MA$44,652 President And Ceo $63,709 $53,528 2023
Artists For The Humanities WI$50,511 President $26,699 $26,071 2023
Make A Child Smile Inc TX$50,660 Executive Di $20,000 $18,169 2024
Path Foundation PA$50,737 President & Ceo $56,601 $52,774 2023
Gods Storehouse MI$43,817 President $10,800 $9,863 2025
Committee For The Absorption Of Soviet Emigrees NJ$50,967 Presidnet/treasurer $102,000 $85,148 2023
Bring It Home Florida Inc FL$50,995 Director $29,615 $25,266 2024
St James Youth Services Inc GA$51,035 Director $12,917 $11,795 2024
Friendship First Inc NY$43,429 Executive Director $38,992 $32,943 2023
Furnished By Grace Inc TX$43,411 President $3,600 $3,367 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default3rd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted2nd

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 (Cole Freeman) 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 215 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 3rd 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.