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PeerBasis
Compensation Comparability Determination

Strategies For Change

Executive Director / CEO

EIN 942600143
CA · NTEE F20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christie Gonzales Mpa, Executive Director / CEO ($38,295) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Christie Gonzales Mpa — reported title “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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $132,214 $38,295
$13,99410th
$25,53025th
$31,540Median
$59,77875th
$86,17690th
$38,295This org · 52nd
p10$13,994
p25$25,530
p50$31,540
p75$59,778
p90$86,176
$38,295

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Family And Children's Center Inc IN$108,817 Dir Of Bus - $36,085 $42,805 2024
Speakup About Drugs AR$105,249 Executive Director $44,804 $56,650 2024
Above & Beyond Care OH$124,516 Ceo $110,975 $132,214 2024
Richmondwayne County Halfway House IN$127,551 Program Director $40,711 $48,292 2024
Wings Of Hope Recovery Services OH$128,019 Director $72,332 $86,176 2024
Alaska Therapeutic Court Alumni AK$129,360 Executive Di $1,350 $1,452 2024
Seeds Of Faith AL$132,226 President $16,400 $20,518 2023
Lee County Coalition For A Drug Free Swfl FL$136,510 Executive Director $61,584 $65,076 2024
Foundations In Recovery Inc CA$91,231 Exec Director $90,250 $87,661 2024
Pyramid Recovery Center TN$89,578 Executive Director $22,508 $25,927 2025
Recovery Support And Personal Growth Alliance Inc TN$139,950 Executive Director $25,910 $31,540 2023
Casa Juan Pablo Ii Inc PR$140,713 President $247 $240 2024
Fountain Hills Youth Substance Abuse Prev Coalition AZ$141,379 Executive Director $27,550 $30,684 2023
Mack Alive MI$84,506 Executive Director $15,000 $17,416 2024
Oklahoma Harm Reduction Alliance OK$146,387 Executive Di $24,818 $30,740 2024
Ocl Properties Ii Inc NY$153,420 Chief Financial Officer $73,290 $74,495 2024
Pittsburgh Area Central Office Inc PA$156,990 Administrato $49,197 $55,187 2024
The Shed Inc AL$157,435 President $25,284 $30,726 2024
Beech Grove Comprehensive Drug-free IN$164,073 Executive Di $50,394 $59,778 2024
North Fayette Valley Community IA$166,740 Mentor Coord $11,036 $13,994 2023
Life Houses Inc MT$168,595 Executive Dir. $21,055 $25,530 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 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 default52nd
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Christie Gonzales Mpa) 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 21 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,295 is reasonable (approximately the 52nd 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.