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PeerBasis
Compensation Comparability Determination

The Buck Scholars Association Inc

Executive Director / CEO

EIN 264119873
CA · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Castillo, Executive Director / CEO ($42,500) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brenda Castillo — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,080 total compensation of comparable organizations → $374,106 $42,500
$9,45410th
$15,02625th
$43,673Median
$79,54675th
$142,50290th
$42,500This org · 49th
p10$9,454
p25$15,026
p50$43,673
p75$79,546
p90$142,502
$42,500

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
Blackstone Valley Education Foundation Inc MA$84,170 Executive Director $52,400 $51,601 2025
United Association Scholarship Trust MD$86,082 Trustee $154,691 $162,678 2024
Sartell-st Stephen Education Foundation MN$86,602 Exec Consultant/pres (Beg 2/2024) $10,800 $12,004 2024
Air Traffic Control Scholarship Fund VA$82,848 President And Ceo (Former) $42,750 $46,431 2024
Chris Kolenda Saber Six Foundation WI$87,451 Executive Director $68,908 $83,341 2023
Linda Lorelle Scholarship Fund TX$87,813 Ceo $60,000 $65,771 2025
Schroeder Scholarship Fund PA$81,407 Trustee $12,300 $13,797 2024
The Ad Club Foundation Inc MA$88,872 President & Director $7,941 $8,264 2023
Matthew J Deluca-dominic Olivo OH$89,306 Co-chairman $210,111 $257,718 2023
Michael Sadler Foundation MI$80,801 President $24,000 $28,688 2023
Texas Food & Fuel Association Scholarship Foundation TX$80,681 President $20,944 $23,566 2024
Cma Education Foundation Inc CT$79,678 Executive Director $24,000 $26,060 2023
Belafonte Family Foundation Inc NY$79,282 President/exec Director $99,000 $103,600 2023
Nevada Hospitality Foundation NV$91,113 President, Ceo $35,000 $39,463 2024
Kateri Tekakwitha Fund CA$91,348 Cfo $5,640 $5,337 2025
National Independent Automobile Dealers TX$78,487 President/ceo $15,238 $17,652 2023
American Holistic Veterinary Medical MD$91,652 Contract Executive Directo $63,000 $64,545 2025
Oscar & Mildred Larson Scholarship Trust PA$78,461 Provost $60,531 $69,906 2023
Local 137 Nicholas Signorelli Sr NY$92,525 Director $137,476 $139,737 2024
Western Telecommunications Alliance MT$77,444 Executive Vice President $51,810 $62,821 2024
Indian Womens Pocahontas Club OK$93,069 Administrator $3,500 $4,336 2024
Georgia Apartment Association GA$93,766 President $38,614 $43,673 2024
Vada Charitable Foundation Inc VA$75,990 President $90,961 $96,246 2025
Delores A Sachs Charitable Trust WI$74,789 Trustee $12,929 $15,188 2024
The Chelco Foundation Inc FL$95,633 Comp Is Not Paid By The Foundation $354,029 $374,106 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 default49th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted30th

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 (Brenda Castillo) 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 67 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,500 is reasonable (approximately the 49th 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.