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PeerBasis
Compensation Comparability Determination

Bethlehem Youth Court Inc

Executive Director / CEO

EIN 141818571
NY · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katrina Charland, Executive Director / CEO ($39,360) 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 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katrina Charland — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$2,223 total compensation of comparable organizations → $106,407 $39,360
$5,50110th
$6,73525th
$16,669Median
$28,86075th
$46,25090th
$39,360This org · 85th
p10$5,501
p25$6,735
p50$16,669
p75$28,860
p90$46,250
$39,360

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 NY 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
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $30,274 2023
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,785 2024
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,606 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $6,869 2025
A Place Of Refuge MI$47,815 Director $12,000 $13,314 2024
Fresh MD$47,190 Executive Director $25,000 $25,865 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $35,559 2023
Leborne Development AR$51,962 President $13,400 $16,669 2023
Readers Are Leaders VA$46,193 President $5,000 $5,343 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $20,805 2023
Coal City Colts Inc WV$53,919 President $1,855 $2,223 2023
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $104,410 2023
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $21,703 2024
412 Sports Ministries PA$58,495 Executive Di $15,625 $17,244 2023
Active Kids & Minds Inc MA$38,587 Treasurer & $110,160 $106,407 2024
New Destiny Community Development Corporation NJ$38,070 President $15,329 $15,146 2023
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $49,257 2023
Building Blocks For Kids CA$37,183 President $46,302 $44,246 2023
Seed IL$35,169 Executive Director $12,725 $13,447 2024
Kids With Character Inc FL$35,149 Exec. Dir. $26,400 $27,446 2023
Institute For Research And Evaluation UT$33,859 Director $6,000 $6,601 2024
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $10,916 2024
Arkwings Foundation TN$65,769 Director $5,100 $5,933 2023
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $21,222 2024
Club 100 Charitiesinc FL$68,113 Director $5,800 $5,857 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default85th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted85th

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 (Katrina Charland) 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 (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,360 is reasonable (approximately the 85th 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.