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PeerBasis
Compensation Comparability Determination

Equality Nc

Executive Director / CEO

EIN 020662714
NC · NTEE R26
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eliazar Posada, Executive Director / CEO ($16,202) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,302 total compensation of comparable organizations → $170,813 $16,202
$20,85010th
$36,95325th
$58,408Median
$70,96475th
$103,45790th
$16,202This org · 7th
p10$20,850
p25$36,953
p50$58,408
p75$70,964
p90$103,457
$16,202

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 NC 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
Boston Lesbigay Urban Foundation MA$321,060 President $101,580 $88,343 2024
Sgm Alliance Inc FL$316,936 Treasurer $4,940 $4,624 2023
National Queer Asian Pacific Islander NY$324,767 Executive Dir. $145,750 $127,464 2024
Lesbian & Gay Law Association NY$342,724 Executive Dir. $115,250 $100,790 2024
Alliance For Full Acceptance SC$342,993 Key Employee $49,583 $51,541 2023
Unhushed TX$295,125 Executive Director $20,000 $19,362 2024
Colorado Civic Engagement CO$350,411 Executive Di $178,783 $170,813 2023
Witness Change Inc GA$288,030 President $57,990 $58,098 2023
Prism Fl Inc FL$281,311 Executive Director $54,615 $49,655 2024
Bare Chest Calendar Inc CA$277,420 President $26,700 $22,313 2024
Fort Wayne Pride Incorporated IN$271,572 President $20,000 $21,015 2023
Black Queer Town Hall CA$372,204 Chair $5,000 $4,302 2023
Modern Military Association Of America DC$372,502 Executive Dir. $168,747 $143,313 2024
Montana Two Spirit Society MT$373,292 Executive Director $24,820 $25,893 2024
The Equality Alliance TX$375,216 Executive Director $65,414 $65,198 2023
Gay And Lesbian Community Center MO$255,262 Executive Di $27,692 $28,386 2024
Fair Wisconsin Education Fund Inc WI$253,859 Executive Director (Thru February) $59,299 $59,936 2024
Naples Pride Inc FL$253,687 President $64,583 $58,717 2024
Asian And Pacific Islanders For Lgbtq Equality-la CA$250,327 Executive Director $76,976 $66,229 2023
Great Lakes Bay Pride MI$247,373 Executive Di $71,487 $71,411 2024
Northwest Arkansas Equality Inc AR$398,471 Executive Director $48,415 $52,669 2024
Fairness West Virginia Inc WV$236,045 Executive Di $70,369 $73,739 2024
Casper Pride WY$227,305 Executive Director $32,921 $34,117 2024
Unity Coalition Coalicion Unida Inc FL$425,800 Director $50,000 $45,459 2024
The Frederick Center Inc MD$426,086 Executive Director $56,406 $51,037 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted87th

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 (Eliazar Posada) 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 30 similarly situated organizations (Same NTEE sector (R26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,202 is reasonable (approximately the 7th 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.