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PeerBasis
Compensation Comparability Determination

Friends Of The Children -

Executive Director / CEO

EIN 201241534
OR · NTEE O11
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Traci Rossi, Executive Director / CEO ($21,321) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,545 total compensation of comparable organizations → $162,026 $21,321
$11,62410th
$18,16425th
$29,371Median
$74,89475th
$129,06290th
$21,321This org · 39th
p10$11,624
p25$18,164
p50$29,371
p75$74,894
p90$129,062
$21,321

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 OR 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
La Fencing Academy Of Pomona CA$360,625 President $21,400 $19,899 2024
Journeymen Institute WA$353,181 Executive Director $78,571 $77,987 2023
Friends Of St Lawrence-watts Youth Center CA$363,431 Executive Director $85,234 $77,211 2025
Gillwell Foundation NE$348,947 Secretary/executive Direct $57,264 $68,281 2023
Bgcco Milo-grogan Holding Company OH$373,161 Chief Executive Officer $31,794 $36,262 2024
North Yellowstone Education Foundation MT$383,677 Executive Dir. $45,000 $53,777 2023
Girl Scouts Of Southern Arizona AZ$390,651 Ceo $16,995 $17,600 2024
Will Work For Kids Nonprofit Group Inc FL$325,436 Director $11,253 $11,383 2024
Boys & Girls Club And Family Center Of Bristol Inc CT$400,000 Chief Executive Officer $160,478 $162,026 2024
Kc United Youth Family Sports & Education Association KS$299,174 Program Director $16,368 $19,603 2023
Right From The Start GA$296,138 Executive Director $67,031 $72,576 2024
Friends Of Explorer Post 58 OR$427,852 Executive Director $127,547 $131,314 2023
Free Enterprise Foundation Inc IL$429,221 Secretary $5,205 $5,673 2023
Franklin-simpson Baseball Boosters Inc KY$284,055 Treasurer $2,200 $2,545 2024
Gsnetx Stem Center Of Excellence TX$441,487 Ceo $36,402 $39,211 2024
Clearwater Aquatic Team Inc FL$270,228 President $29,802 $29,371 2025
Sisters Unchained Inc MA$449,198 Executive Director $124,069 $120,056 2024
Friends Of The Girl Scouts' Trust CA$449,242 Executive Director $25,655 $23,855 2024
Camp Twin Lakes Foundation Inc GA$456,940 Chief Executive Officer $17,296 $18,727 2024
Big Brothers Big Sisters Of Miami FL$460,576 President & Ceo $12,086 $12,587 2023
Girl Scouts Of Southern Arizona AZ$473,322 Ceo $16,995 $17,600 2024
Building Futures Inc CA$482,915 President & Ceo $173,481 $161,310 2024
New City Kids Foundation NJ$532,927 President $23,637 $22,725 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default39th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted0th
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 (Traci Rossi) 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 23 similarly situated organizations (Same NTEE sector (O11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,321 is reasonable (approximately the 39th 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.