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PeerBasis
Compensation Comparability Determination

Building On Love Inc

Executive Director / CEO

EIN 270524296
NY · NTEE T123
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Yule, Executive Director / CEO ($112,006) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jeffrey Yule — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,778 total compensation of comparable organizations → $153,103 $112,006
$11,54610th
$25,24125th
$51,826Median
$78,64375th
$94,70190th
$112,006This org · 95th
p10$11,546
p25$25,241
p50$51,826
p75$78,643
p90$94,701
$112,006

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Erin Eickmeier Foundation MO$361,037 Executive Director $71,958 $89,132 2023
Creatives Want Change Inc NY$351,230 Director Of Programs $72,116 $76,211 2023
Osprey Village Thrift Stores Llc SC$347,951 Executive Director $1,500 $1,778 2024
Finn's Fighters Inc FL$346,041 President/exec. Dir. $40,778 $43,515 2024
Kids In Need Distributors Inc MD$340,287 Treasurer $24,010 $25,498 2024
Texas Trust Gives TX$335,335 Executive Director $10,089 $11,803 2023
Rock Cf Foundation MI$334,702 President/ce $81,500 $95,556 2024
Simpson Foundation PA$326,523 President/ceo $15,859 $17,965 2024
Fox & Roachtrident Charities PA$325,955 President/trustee $74,188 $84,039 2024
Help Our World One On One CO$391,357 Founder $9,000 $10,093 2023
Indy Foundation MN$322,800 President $11,000 $12,712 2023
Jamie's Dream Team PA$392,421 President $21,600 $24,469 2024
Down Syndrome Association Of Atlanta GA$320,700 Director $73,600 $84,063 2024
Portraits Of Hope Inc AL$315,906 Director And Manager $7,200 $8,836 2024
Kol Yehuda Inc NY$401,362 President $74,378 $78,601 2023
Rasm Realtors Charitable Foundation Inc FL$311,543 Ceo $7,503 $8,007 2024
Social Venture Partners San Antonio TX$310,724 Executive Dir. $63,000 $73,700 2023
12-31 TX$406,624 Executive Director $62,000 $70,449 2024
Jacobs Well Inc IN$408,480 Director $14,000 $16,770 2024
Savannah Smiles Inc LA$305,717 Executive Director $38,000 $47,530 2024
The Marcus Allen Foundation CA$297,468 President And Ceo $94,084 $92,285 2024
Sobel Family Supporting Foundation Inc NJ$418,402 Treasurer/assistant Secretary $49,655 $51,848 2023
Nehemiah Charitable Fund CA$419,513 Ceo $103,320 $101,345 2024
Hopkins Education Foundation MN$421,739 Executive Director $59,000 $64,516 2025
Avenues For Autism OH$422,752 Executive Di $100,000 $120,313 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted77th

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 (Jeffrey Yule) 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 56 similarly situated organizations (Same NTEE sector (T12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $112,006 is reasonable (approximately the 95th 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.