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PeerBasis
Compensation Comparability Determination

Caroline's Promise

Executive Director / CEO

EIN 161660529
NC · NTEE P31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Best, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 917 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa Best — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

917 organizations qualified on sector, size, and geography 917 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $239,255 $24,000
$7,57010th
$15,96725th
$30,298Median
$48,92975th
$70,39190th
$24,000This org · 38th
p10$7,570
p25$15,967
p50$30,298
p75$48,929
p90$70,391
$24,000

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 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
Conaxion Inc CA$126,782 President $23,500 $19,639 2023
Partners In Home Care Inc NJ$126,944 Account Executive $109,790 $92,147 2024
Institutes For Human Being Inc MS$127,092 Director $89,000 $93,181 2024
Indiana Members Foundation Inc IN$126,407 Vice President $48,058 $47,641 2024
Gapp Services Inc MN$126,377 President $59,500 $55,267 2024
Thistle Hills Inc PA$127,161 Executive Director $55,000 $51,559 2024
Leadercare Inc CO$127,188 President $41,000 $36,957 2024
Restoration Ministriesinc IL$127,239 President $72,164 $66,692 2024
Marshall County Senior Citizens Corp TN$127,301 Executive Director $44,136 $43,612 2024
Ventura County Central Service Office Inc CA$126,080 Office Manager $68,007 $59,163 2022
Exponential Destiny WY$125,828 Director $8,750 $8,808 2024
Christ's Outreach For The Blind Inc MI$125,792 President $27,420 $27,391 2023
Hoseas House Inc KY$125,746 Director $43,942 $45,690 2023
The Pat Green Foundation TX$127,906 Executive Director $67,650 $65,492 2023
Pregnancy Crisis Center Inc FL$127,930 Executive Director $68,042 $61,862 2023
Spring Research Innovation Network Group CA$127,975 Executive Director $23,868 $19,947 2023
Latinos Norristown Pa PA$125,533 Program Coordinator $4,400 $4,420 2022
At Risk Children Foundation Inc FL$128,000 Field Officer Sup $7,000 $6,364 2023
Careyes Foundation CA$128,003 Director $16,000 $13,371 2023
Three Rivers Respite SC$128,093 Director $15,000 $14,711 2024
American Polish Education Association PA$125,374 Trustee $6,367 $6,145 2023
One Colorado CO$125,298 Executive Di $8,849 $7,976 2024
Faithbuilders Inc KS$128,260 Executive Di $36,000 $36,560 2024
Girlie Girls Mentoring Program LA$125,237 Executive Director $50,000 $51,756 2024
Jb Line Inc MA$125,227 President $35,190 $30,604 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default38th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted24th

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 (Lisa Best) 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 917 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 38th 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.