Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Etaria Inc

Executive Director / CEO

EIN 222985533
NY · NTEE Z99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Collette Graham, Executive Director / CEO ($35,795) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Collette Graham — 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

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22 total compensation of comparable organizations → $177,901 $35,795
$14,22810th
$28,48125th
$55,388Median
$76,81275th
$95,54490th
$35,795This org · 35th
p10$14,228
p25$28,481
p50$55,388
p75$76,812
p90$95,544
$35,795

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
Virtuosi Of Houston TX$187,972 Executive Director $65,808 $75,001 2023
Friends Of Nicole 50 50 Mentoring Collaborative KY$186,825 Ceo/president $25,000 $29,724 2024
Northwest Therapeutic Riding Center WA$190,810 Program Director $14,400 $14,267 2024
Casa Of Rochester-monroe County Inc NY$185,413 Executive Director (Thru 11/2023) $55,809 $55,809 2024
Women In Development Of Greater MA$192,394 Managing Dir $121,510 $117,722 2025
Spark Thomasville Inc GA$192,436 Executive Director $72,100 $80,227 2024
Cal-earth Inc CA$184,753 Secretary $21,000 $20,067 2024
Project Crossroads VA$192,994 Executive Di $37,676 $41,447 2023
Michigan Coalition For Responsible Gun Owners MI$193,036 Executive Director $84,000 $98,783 2023
Learning Through Art OH$193,739 Ceo $52,451 $61,479 2024
Forests Today And Forever OR$194,519 Executive Di $86,700 $89,101 2024
Truckee Meadows Tomorrow NV$195,047 Interim Executive Director $63,799 $72,861 2023
Cpad Chinese Parents CA$181,704 Secretary $1,220 $1,166 2024
Community Foundation Land Trust CA$181,270 President $32,789 $32,258 2023
Mad River Path Association VT$196,210 Executive Director $87,200 $97,130 2024
Hinesburg Community Resource Center Inc VT$196,870 Executive Director $20,640 $23,670 2023
Commencement Bay Rowing Club WA$180,158 Vice President $6,131 $6,075 2024
Haven Of Hope & Opportunity Inc PA$180,000 Executive Director $20 $22 2024
Interlink Inc WA$197,886 Secretary/treasurer $20,967 $21,387 2023
Arc San Diego Foundation CA$200,387 Ceo $28,869 $27,587 2024
Mag Institute For Excellence GA$176,780 Executive Director $14,102 $15,692 2024
Selden Fire Department Emergency Unit NY$200,727 Recording Secretary $600 $600 2024
Institute For Fisheries Resources CA$200,747 Executive Director $17,500 $16,723 2024
Journey Pregnancy & Life Hub IL$200,823 President $29,119 $30,863 2025
Positive Strides Inc MD$176,600 Executive Dir. $53,838 $55,702 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 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 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 default35th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted88th

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 (Collette Graham) 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 138 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,795 is reasonable (approximately the 35th 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.