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PeerBasis
Compensation Comparability Determination

Mentally Handicapped Children's

Executive Director / CEO

EIN 946108513
CA · NTEE P82
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Darin Lounds, Executive Director / CEO ($16,979) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Darin Lounds — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,410 total compensation of comparable organizations → $86,288 $16,979
$13,86610th
$23,12625th
$34,536Median
$61,65975th
$75,95990th
$16,979This org · 19th
p10$13,866
p25$23,126
p50$34,536
p75$61,659
p90$75,959
$16,979

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
Foundation Of The Arc Of Anchorage AK$115,741 Ceo/trustee $12,672 $14,030 2023
Albany Arc Foundation Inc NY$113,596 Executive Director $23,651 $24,750 2023
Pikelamar Services Inc GA$119,696 Director $39,292 $45,753 2023
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $9,410 2024
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $42,321 2023
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $73,639 2025
Duet Foundation NE$102,015 President $11,094 $13,422 2024
Mercy Outreach Ministries Iii Inc OH$101,337 Ceo/president $15,476 $18,438 2024
First Steps Center For Autism And Developmental Disabilities OR$130,894 Executive Director $53,000 $55,363 2024
Lifeways Inc PA$132,305 Executive Director $23,020 $25,823 2024
The Arc Of Bartholomew County IN$94,913 Executive Director $32,596 $39,808 2023
Excalibur Leisure Skills Center NY$93,705 President $42,500 $43,199 2024
Colorado Dyslexia Foundation CO$137,371 President $80,000 $86,288 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $79,000 2024
Independent Living Horizons Two Inc GA$84,175 President/ceo $21,151 $24,629 2023
Friendship House Corporation FL$80,533 Director $31,745 $34,536 2023
Edview Corporation MA$79,456 President & Ceo $14,178 $14,755 2023
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $53,609 2024
The Social Cog Inc FL$77,296 Secretary $12,520 $13,621 2023
Nashville Supportive Housing Inc MN$153,326 President/tr $65,715 $75,198 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $67,955 2024
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $77,100 2023
Heather Apartment Associates WA$160,834 President And Ceo $24,457 $25,358 2023
Tenth And Lami Inc MO$163,650 President & Ceo $19,685 $24,145 2023
Attleboro Enterprises Properties Inc MA$166,458 Secretary $21,242 $22,106 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 default19th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted63rd

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 (Darin Lounds) 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 27 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,979 is reasonable (approximately the 19th 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.