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PeerBasis
Compensation Comparability Determination

Fresh Start Market And Boutique Inc

Executive Director / CEO

EIN 994311557
IA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katie Morris, Executive Director / CEO ($11,467) against every comparable organization that fit the selection criteria — 822 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Katie Morris — reported title “TREASURER/SE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

822 organizations qualified on sector, size, and geography 822 within the band form the benchmarked peer set.

Distribution of comparable compensation

$267 total compensation of comparable organizations → $195,115 $11,467
$10,81510th
$22,63925th
$40,380Median
$60,90875th
$82,77690th
$11,467This org · 11th
p10$10,815
p25$22,639
p50$40,380
p75$60,908
p90$82,776
$11,467

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 IA 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
Nuvision Human Services Inc LA$220,808 Member At Larg $19,000 $18,615 2025
The Mission House Inc IL$220,777 President/ Exec Director $10,800 $9,447 2025
Happen Inc OH$220,770 President $34,674 $34,531 2023
Community Resource Center MN$221,304 Executive Director $64,954 $58,617 2024
Family Literacy Academy At FL$220,623 Executive Di $49,115 $41,053 2025
Pampa CA$220,618 Director $80,047 $61,501 2025
Iowa Able Foundation IA$221,382 Interim Dire $49,015 $50,463 2023
Bond Servants Inc MD$221,414 Director $106,300 $88,424 2025
The Family Place IA$221,461 Executive Director $29,902 $30,785 2023
Lync 8 Project Corp KY$220,401 Treasurer $30,500 $30,811 2023
Health Services In Action Inc MS$221,598 Executive Di $61,903 $62,967 2024
Crisis Intervention Of Houston Incorporated TX$220,297 Executive Director $70,000 $65,840 2023
Restored Hope Network CO$220,134 Executive Dir. $69,784 $61,113 2024
Love Thy Nerd Inc CA$221,842 Ceo $53,078 $43,096 2023
Towers Of Excellence IL$220,085 Executive Program Director $41,000 $36,813 2024
Life Together Nicaragua Inc MI$221,984 Vice Preside $33,750 $32,755 2023
Un Learning Space Nfp IL$219,968 Executive Dir. $97,108 $89,766 2023
Supporting Area Families Everyday PA$219,916 Executive Di $68,226 $62,138 2024
Exeter Community Education Foundation PA$219,893 Executive Director $31,000 $28,234 2024
Stable Resources NC$219,890 Director $119,682 $112,941 2024
Hospitality Common Inc MA$222,254 Director, Executive Director $28,127 $23,766 2023
Circle Of Hope Community Center TX$219,688 Executive Director $45,000 $41,111 2024
House Of Myrrh OR$219,622 Founder/advisor $91,418 $77,535 2024
Molly Bears VA$219,508 Production Mgr $27,500 $24,966 2023
Stable Hands Inc WI$219,395 Executive Director $14,487 $13,818 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted10th

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 (Katie Morris) 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 822 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,467 is reasonable (approximately the 11th 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.