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PeerBasis
Compensation Comparability Determination

Christmas Commandos

Executive Director / CEO

EIN 201944356
CO · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claire Johnston, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 1605 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Claire Johnston — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,605 organizations qualified on sector, size, and geography 1,605 within the band form the benchmarked peer set.

Distribution of comparable compensation

$117 total compensation of comparable organizations → $399,108 $15,000
$9,85410th
$22,48625th
$40,000Median
$61,50275th
$80,04390th
$15,000This org · 17th
p10$9,854
p25$22,486
p50$40,000
p75$61,502
p90$80,043
$15,000

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 CO 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
Heels To Heal Inc FL$158,329 Executive Director $38,400 $37,621 2024
Fathers Alive In The Hood NY$158,240 Executive Director $9,691 $9,402 2023
All Babies Cherished Inc NY$158,208 Executive Director $29,584 $27,879 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $23,734 2023
Don't Stop Dreamin' PA$158,110 Executive Direcotr $7,726 $8,272 2023
A Debt Coach Credit Counseling KY$158,074 President $66,000 $73,949 2024
Shepherds Of Love Ministries Inc OK$158,011 President/di $51,042 $58,614 2024
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $63,003 2024
Loving Hands Ministries Inc GA$157,947 Director $29,035 $30,446 2024
Reaching 360 TN$158,822 President $84,800 $95,705 2023
Wecare Of Clinton County IN$158,825 Director $36,800 $40,472 2024
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $8,777 2025
Families Helping Families IA$157,744 Exec Dir - (Current) Partial $6,923 $7,702 2025
Gastonia Potters House Inc NC$158,983 Executive Director $60,000 $62,988 2025
Songs For Sound Inc TN$158,991 Executive Director $32,450 $36,622 2023
Meridian Place Development OH$159,011 Ceo $5,477 $6,229 2023
Immigration Community Center WA$159,038 Program Manager $34,000 $31,746 2024
All Together Network Inc MD$157,615 President $1,600 $1,560 2024
918 Fully Involved OK$157,586 Director $5,000 $5,912 2023
Gods Heart Ministry CA$159,130 Director $18,175 $16,851 2023
Dove Uganda Children's Fund WA$157,535 Exec Director $10,000 $9,612 2023
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $22,880 2024
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $71,482 2023
Girls On The Run Birmingham AL$157,440 Executive Dir. $35,313 $38,761 2025
Mosaic Inter-faith Ministries UT$157,344 Ceo $42,086 $44,921 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Claire Johnston) 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 1605 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 17th 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.