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PeerBasis
Compensation Comparability Determination

Summer Program For Youth

Executive Director / CEO

EIN 251798756
PA · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeanna Som, Executive Director / CEO ($47,326) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeanna Som — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$908 total compensation of comparable organizations → $178,554 $47,326
$16,22710th
$35,00025th
$56,875Median
$76,57875th
$96,98990th
$47,326This org · 38th
p10$16,227
p25$35,000
p50$56,875
p75$76,578
p90$96,989
$47,326

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Kirbys Children Services TX$386,744 Executive Dire $163,000 $168,333 2023
Focus Ministries CO$384,261 Board Member $68,175 $65,553 2024
East Of The River Boys And Girls Steelband Inc DC$389,965 Executive Director $68,498 $60,276 2024
Time 2 Win Community Organization FL$390,082 President $49,200 $46,348 2024
Girl Talk Incorporated IN$396,331 Executive Di $91,200 $96,443 2024
Solvay Geddes Community NY$375,365 Executive Di $37,100 $33,618 2024
Harmony Project Tulsa OK$399,525 Executive Dir. $116,192 $128,298 2024
Welch Center Inc MN$370,774 Executive Di $81,715 $83,360 2023
Camelot For Children PA$368,004 Executive Director $80,179 $80,179 2024
Meridian Police Activities League ID$404,927 Executive Director $45,833 $48,892 2024
The Well Community Youth Center Of Waco TX$408,237 Director $42,262 $42,392 2024
Sisters Of Watts CA$411,975 Ceo $27,200 $23,552 2024
Tiqvah Hands Of Hope OH$358,952 Executive Director $54,995 $60,135 2023
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $75,108 2023
Wadena County Humane Society MN$415,057 Director Of $65,000 $66,308 2023
Harvest Youth Ministries OH$353,782 President And Director $45,000 $47,794 2024
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $101,518 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $28,459 2024
Yipoa Center Inc MO$352,828 Secretary $2,330 $2,548 2023
Five Pines Ministries MI$351,799 Executive Director $75,000 $77,627 2024
Parker Area Alliance For Community AZ$351,784 Exec Director $67,850 $65,434 2024
Yachats Youth & Family OR$422,414 Executive Di $67,129 $62,513 2024
Davis Forest School CA$425,661 Director $48,872 $42,318 2024
Westminster At Wade Inc WV$425,679 Director $33,840 $36,742 2024
North Jefferson Junior Baseball Assoc CO$426,498 Scheduler $12,915 $12,785 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default38th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted38th

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 (Jeanna Som) 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 97 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,326 is reasonable (approximately the 38th 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.