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PeerBasis
Compensation Comparability Determination

Sweet Dreams Foundation

Executive Director / CEO

EIN 030592628
CA · NTEE E86
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Richards, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,880 total compensation of comparable organizations → $153,792 $50,000
$34,24510th
$44,70725th
$62,788Median
$81,91775th
$111,58190th
$50,000This org · 31st
p10$34,245
p25$44,707
p50$62,788
p75$81,917
p90$111,581
$50,000

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.

OrganizationStateTotal revenueTotal compSource
Coalition For Usher Syndrome ResearchMA $250,204$77,673 990
Courageous Kidz IncSC $249,512$41,310 990
The Caring Community Foundation IncNC $248,863$116,668 990
Rx Compassion IncNY $257,553$109,421 990
Live-evermore IncDC $257,816$60,975 990
Angel FundMN $246,041$20,617 990
Cocktails & Caregivers Foundation IncIN $245,064$1,880 990
With CourageOR $262,558$69,674 990
South Texas Juvenile DiabetesTX $267,888$29,769 990
State Of Texas Kidney FoundationTX $237,183$76,233 990
Unverferth House IncOH $230,398$73,578 990
You Can Be My Angel FoundationIL $275,904$34,245 990
Strong Like AkNC $229,278$55,534 990
Therapeutic Riding Of Tri-citiesWA $276,533$60,753 990
Helen Hayes Hospital Foundation IncNY $277,074$63,490 990
Equinoterapia Puerto Rico IncPR $227,505$37,225 990
Pink Ribbon RidersMI $225,101$91,438 990
Guardians Of Tomorrow IncWI $281,706$37,493 990
The Superhero ProjectOH $222,566$63,141 990
Spreading Sunshine IncTN $220,901$63,164 990
Healing Heart ProjectFL $220,794$50,402 990
Little Smiles (Pa) IncPA $217,077$52,662 990
Martha's Vineyard Foundation IncFL $289,248$37,619 990
Apache Creek Deaf And Youth RanchNM $215,514$36,788 990
Rusfond Usa IncNY $215,374$145,441 990

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 default31st
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted31st

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 (Jennifer Richards) 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 61 similarly situated organizations (Same NTEE sector (E86), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 31st 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). 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.