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PeerBasis
Compensation Comparability Determination

Lost Coast Camp

Executive Director / CEO

EIN 223892879
CA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josephine Brown, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $113,515 $1,000
$3,58410th
$17,25625th
$32,515Median
$66,19775th
$80,67290th
$1,000This org · 1st
p10$3,584
p25$17,256
p50$32,515
p75$66,197
p90$80,672
$1,000

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 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
Knights Of Heroes Foundation CO$115,578 Fundraising Director $11,500 $12,404 2024
Nw Youth Power Early Learning GA$116,990 Employee $37,800 $42,753 2024
Girls On The Run Of Northeast Tn Inc TN$117,344 Executive Director $27,500 $32,515 2024
Fishermenz Group Inc GA$113,372 Ceo $50 $58 2023
Fddoc Winners' Circle Inc LA$112,714 Project Dire $7,600 $9,692 2023
Providence Road Outreach Mission LA$112,148 Program Director $53,444 $66,197 2024
Yo Art Inc SC$111,567 Executive Director $31,875 $38,510 2023
The Parent Help Center Inc FL$110,838 Ceo $65,000 $68,686 2024
Saginaw S T E M MI$110,368 President $52,000 $62,157 2023
Arizona Kids Think Too AZ$122,515 Executive Dir. $83,016 $89,806 2024
Replay Outreach Inc FL$108,681 Director Of $55,000 $58,119 2024
Sunago Inc AZ$123,313 Secretary/ Manager $30,000 $32,454 2024
Adelante Youth Alliance CA$107,878 Executive Dir. $79,375 $79,375 2023
Harbor Hoops Ltd NY$124,275 President $20,000 $20,329 2024
Fairbanks Tennis Association AK$124,543 Vice President, Treasurer $2,150 $2,380 2023
Sheriffs Youth Project MN$107,096 Gmblg Mgr-board $9,600 $10,671 2024
The Third Story Inc CO$125,746 President $70,391 $78,166 2023
Wolfpack Wrestling Club Inc NC$105,742 Director $15,000 $17,434 2024
Youth Voices Center Inc NY$105,654 Exec Director/president $60,760 $63,583 2023
Legacy Makers Inc NY$105,000 Executive Director $24,000 $25,115 2023
Daytona Beach Sports Club Inc FL$127,128 President $1,000 $1,056 2024
Tfd Soccer Limited NY$104,726 Treasurer $11,308 $11,833 2023
Camp Quest Inc SC$104,105 Executive Director $76,378 $89,629 2024
Pure Productions Inc TX$103,993 Director, President $94,688 $109,690 2023
The Outstanding Youth Awards SC$103,945 Oya Founder & Executive Director $10,033 $11,773 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 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

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 (Josephine Brown) 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 105 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 1st 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.