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PeerBasis
Compensation Comparability Determination

Calcpa Institute

Executive Director / CEO

EIN 200978565
CA · NTEE B60
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Denise Froemming, Executive Director / CEO ($16,587) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Denise Froemming — reported title “President and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26,027 total compensation of comparable organizations → $163,500 $16,587
$30,47510th
$48,57225th
$75,305Median
$116,37975th
$136,97090th
$16,587This org · 0th
p10$30,475
p25$48,572
p50$75,305
p75$116,379
p90$136,970
$16,587

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Professional Psych Seminars CA$412,099 Pres & Director $51,900 $50,562 2025
Writing By Writers CA$377,918 President $101,278 $98,667 2025
Plaza Comunitaria Sinaloa CA$348,476 Chief Executive Officer $69,807 $71,869 2023
Southern California Regional Transit CA$455,596 Executive Dir. $163,500 $163,500 2024
The Institute Of Classical CA$336,507 Chapter Dire $101,823 $104,831 2023
California State Society For Opticians CA$326,005 Executive Officer $42,600 $42,600 2024
Mindful Birthing And Parenting CA$323,526 Vice President $28,550 $28,550 2024
Centro Laboral De Graton CA$493,223 Interim Exec Director $58,545 $60,274 2023
California Independent Provider CA$493,470 Executive Director $112,535 $115,859 2023
Epiphany Women In Focus CA$296,387 Ceo $62,000 $63,831 2023
Refugee Jumpstart Coaching CA$508,472 Executive Director $32,400 $32,400 2024
Tlafrica Inc CA$281,740 President Ceo $25,280 $26,027 2023
New Lehrhaus The Bay Area Hub CA$516,559 Executive Dir. $121,058 $117,938 2025
Krishnamurti Center Llc CA$539,428 Director $78,741 $78,741 2024
Medtechwomen CA$552,249 Executive Director $118,219 $118,219 2024
Arrive Alive California Inc CA$580,427 Executive Dir. $155,721 $155,721 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Denise Froemming) 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 16 similarly situated organizations (Same NTEE sector (B60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,587 is reasonable (approximately the 0th 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.