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PeerBasis
Compensation Comparability Determination

Kiva Spirit Foundation

Executive Director / CEO

EIN 943378479
CA · NTEE F70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Gomes, Executive Director / CEO ($49,000) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Gomes — reported title “Executive Director/Treasurer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,215 total compensation of comparable organizations → $331,320 $49,000
$7,49710th
$17,82225th
$34,960Median
$57,99875th
$78,21690th
$49,000This org · 64th
p10$7,497
p25$17,822
p50$34,960
p75$57,998
p90$78,216
$49,000

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 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
Nami Marion County Inc FL$86,827 Executive Director $2,500 $2,641 2024
Prepare Our Youth Inc DC$85,879 Executive Director $35,417 $34,960 2024
Suburban Pastoral Counseling Clinic Inc MD$85,783 Exec Director $38,410 $41,586 2023
Orchard Community Inc CA$88,278 Ceo $42,385 $41,169 2024
180 Recovery House AL$88,295 Director $21,830 $30,709 2021
Lost Sheep Ministries Intl MN$85,518 Executive Director $33,000 $36,679 2024
Soulful Living For Addiction And Long Term Recovery Inc NY$84,845 President $31,750 $33,225 2023
Mack Alive MI$84,506 Executive Director $15,000 $17,416 2024
Pyramid Recovery Center TN$89,578 Executive Director $22,508 $25,927 2025
Healing Partners Counseling Inc NJ$90,167 Director $27,200 $28,124 2023
Single Parent In Need Foundation CA$83,615 President, Director $78,133 $78,133 2023
Escalade Recovery Foundation CA$90,931 President Board Member $12,000 $12,000 2023
Access Foundation Of Kansas KS$82,833 President $18,690 $22,713 2024
Signature Health Ashtabula Nmtc Inc OH$91,186 President & Ceo $38,800 $46,226 2024
Castor Housing Development Corporation PA$82,752 Director Of Construction $13,787 $15,922 2023
Foundations In Recovery Inc CA$91,231 Exec Director $90,250 $87,661 2024
Mental Health Association Housing NY$91,257 Chief Administrative Officer $3,789 $3,851 2024
Casa De Santa Maria Inc CO$91,512 Co Exec Director $5,000 $5,393 2024
Woolard Homes Inc MD$82,272 President $20,272 $21,948 2023
Dance With Todd Inc FL$81,981 Executive Director And Board Memeber $48,000 $52,220 2023
William Glasser International Inc IL$81,888 Executive Director $24,800 $28,235 2023
Affinity Community Services IL$92,068 Executive Director $36,734 $40,623 2024
Anonymous Alliance Of Charitable Organizations Inc (Aaco) TX$81,698 Director, President & Treasurer $45,500 $52,709 2023
A Change Of Mind Inc UT$93,500 President $6,538 $7,526 2024
Project Share Vii Inc NY$93,702 Executive Director $70,564 $73,843 2023

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 default64th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted35th

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 (Matt Gomes) 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 119 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,000 is reasonable (approximately the 64th 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.