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PeerBasis
Compensation Comparability Determination

Back 2 Basics Ministry

Executive Director / CEO

EIN 261170724
TX · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Alpha, Executive Director / CEO ($27,027) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $97,485 $27,027
$2,32010th
$9,83325th
$23,251Median
$50,71975th
$69,57690th
$27,027This org · 53rd
p10$2,320
p25$9,833
p50$23,251
p75$50,719
p90$69,576
$27,027

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 TX 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
Camp Journey Nw WA$101,664 Non-voting Board Member $33,472 $29,958 2024
Urban 360 CA$99,700 President $25,600 $22,751 2023
Northern Lights Youth Services Inc ND$99,473 Executive Director $24,000 $27,107 2023
Make Momma Proud IL$99,223 President $3,400 $3,440 2023
The Outstanding Youth Awards SC$103,945 Oya Founder & Executive Director $10,033 $10,464 2024
Pure Productions Inc TX$103,993 Director, President $94,688 $97,485 2023
Camp Quest Inc SC$104,105 Executive Director $76,378 $79,656 2024
Clay Soper Memorial Fund Inc MA$97,683 President $25,000 $23,121 2023
Reborn Minds Inc GA$97,343 Executive Director $32,880 $33,050 2024
Tfd Soccer Limited NY$104,726 Treasurer $11,308 $10,517 2023
Legacy Makers Inc NY$105,000 Executive Director $24,000 $22,321 2023
Youth Voices Center Inc NY$105,654 Exec Director/president $60,760 $56,509 2023
Leaving The Streets Ministries Inc MA$96,213 President $39,700 $36,718 2023
Wolfpack Wrestling Club Inc NC$105,742 Director $15,000 $15,494 2024
Sheriffs Youth Project MN$107,096 Gmblg Mgr-board $9,600 $9,483 2024
Happiness Through Horses CO$94,375 Executive Director $6,135 $6,054 2023
Adelante Youth Alliance CA$107,878 Executive Dir. $79,375 $70,543 2023
United For Youth Nfp IL$93,472 Scout Executive $17,335 $17,037 2024
Reach Center CA$93,302 Presidentdirector $2,500 $2,158 2024
Replay Outreach Inc FL$108,681 Director Of $55,000 $51,652 2024
Community Transitions Inc MD$91,593 Ceo $25,016 $23,380 2024
Inspire S-ve Inc NY$91,587 Director Of Cfc $19,698 $17,794 2024
Saginaw S T E M MI$110,368 President $52,000 $55,241 2023
The Parent Help Center Inc FL$110,838 Ceo $65,000 $61,043 2024
Yo Art Inc SC$111,567 Executive Director $31,875 $34,224 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted51st

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 (Barbara Alpha) 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 70 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,027 is reasonable (approximately the 53rd 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.