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PeerBasis
Compensation Comparability Determination

Youth Voices Center Inc

Executive Director / CEO

EIN 261787629
NY · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Arterberry, Executive Director / CEO ($60,760) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $108,474 $60,760
$2,32210th
$10,88325th
$28,791Median
$51,52375th
$74,69590th
$60,760This org · 79th
p10$2,322
p25$10,883
p50$28,791
p75$51,523
p90$74,695
$60,760

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.

OrganizationStateTotal revenueTotal compSource
Wolfpack Wrestling Club IncNC $105,742$16,660 990
Legacy Makers IncNY $105,000$24,000 990
Tfd Soccer LimitedNY $104,726$11,308 990
Sheriffs Youth ProjectMN $107,096$10,197 990
Camp Quest IncSC $104,105$85,649 990
Pure Productions IncTX $103,993$104,819 990
The Outstanding Youth AwardsSC $103,945$11,251 990
Adelante Youth AllianceCA $107,878$75,850 990
Replay Outreach IncFL $108,681$55,538 990
Camp Journey NwWA $101,664$32,213 990
Back 2 Basics MinistryTX $100,975$29,061 990
Saginaw S T E MMI $110,368$59,397 990
The Parent Help Center IncFL $110,838$65,636 990
Yo Art IncSC $111,567$36,800 990
Urban 360CA $99,700$24,463 990
Northern Lights Youth Services IncND $99,473$29,147 990
Make Momma ProudIL $99,223$3,699 990
Providence Road Outreach MissionLA $112,148$63,257 990
Fddoc Winners' Circle IncLA $112,714$9,261 990
Fishermenz Group IncGA $113,372$56 990
Clay Soper Memorial Fund IncMA $97,683$24,861 990
Reborn Minds IncGA $97,343$35,537 990
Leaving The Streets Ministries IncMA $96,213$39,480 990
Knights Of Heroes FoundationCO $115,578$29,161 990
Lost Coast CampCA $115,989$956 990

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 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 default79th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted78th

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 (Michael Arterberry) 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 81 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,760 is reasonable (approximately the 79th 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.