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PeerBasis
Compensation Comparability Determination

Westmoreland Bar Foundation

Executive Director / CEO

EIN 251662271
PA · NTEE I83Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alahna O'brien, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 276 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

276 organizations qualified on sector, size, and geography 276 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $187,954 $4,800
$13,45510th
$35,43125th
$53,790Median
$75,14475th
$96,15090th
$4,800This org · 3rd
p10$13,455
p25$35,431
p50$53,790
p75$75,144
p90$96,150
$4,800

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
A CuriaeCA $188,238$79,798 990
Legal Aid Foundation Of WesternOH $188,633$29,328 990
Montgomery Bar FoundationPA $186,570$10,368 990
Weed & Seed Hawaii IncHI $186,168$97,052 990
Minnesota Dare IncMN $185,919$90,358 990
Guardians Of Our Children IncNY $189,936$41,229 990
Maricopa County Bar FoundationAZ $190,092$3,402 990
Englewood First RespondersIL $190,347$35,062 990
Pulaski County Friends Of Casa IncAR $185,175$69,216 990
Stanly County Juvenile RestitutionNC $190,578$75,313 990
Southeast Nebraska CasaNE $185,002$55,520 990
Heart Of ClayMN $191,134$57,371 990
Rebound Of Whatcom CountyWA $191,583$71,014 990
Fresh Start IncCO $192,131$42,565 990
Kymari House IncTN $192,591$47,432 990
Stafford HouseMI $192,607$10,656 990
Indiana Justice Project IncIN $192,835$86,079 990
Santa Maria Police Council IncCA $182,740$20,783 990
Denver Police Blue Hat FoundationCO $181,465$34,615 990
Polk County Crime Stoppers IncFL $180,459$33,349 990
The Promise TourTN $180,353$60,371 990
Santa Barbara County Sheriff'sCA $195,537$6,929 990
Oregon Abuse Advocates AndOR $178,496$61,461 990
Iowa Chapter Of Children's Advocacy CentersIA $197,506$51,342 990
Exploit No More IncWI $177,484$78,341 990

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 PA 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted2nd

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 (Alahna O'brien) 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 276 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 3rd 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). 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.