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PeerBasis
Compensation Comparability Determination

The Orange Duffel Bag Initiative Inc

Executive Director / CEO

EIN 271845671
GA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Daly, Executive Director / CEO ($68,251) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22,379 total compensation of comparable organizations → $127,497 $68,251
$34,04510th
$54,86325th
$65,928Median
$86,95875th
$103,98290th
$68,251This org · 55th
p10$34,045
p25$54,863
p50$65,928
p75$86,958
p90$103,982
$68,251

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 GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Summerhill Community Ministries IncGA $508,095$58,347 990
Teen Advisors IncGA $429,723$64,106 990
Dekalb Aquatics Swim IncGA $427,684$127,497 990
Songs For Kids Foundation IncGA $514,814$106,844 990
International Society ForGA $412,762$68,558 990
Overcomers House IncorporatedGA $531,912$59,400 990
Mothers Raising Sons Inc TmGA $545,551$57,000 990
Rejoice Project IncGA $394,763$33,025 990
Compass Dance Academy IncGA $387,423$32,853 990
Richmond Hill Soccer ClubGA $381,026$74,158 990
Square Peg MinistriesGA $373,100$82,466 990
Atlanta Growing Leadership Of Women IncGA $578,009$102,392 990
Black Child Development Institute - Atlanta IncGA $362,176$44,298 990
Association Of Village Pride IncGA $583,170$87,031 990
Savannah Youth Development FoundationGA $357,762$62,099 990
Blueprint 58 IncGA $347,869$67,749 990
Alma Domestic Violence Foundation IncGA $331,859$104,100 990
Cherokee Focus IncGA $327,594$102,921 990
Reconstructing Youth Foundation IncGA $617,366$22,379 990
Girls On The Run South GeorgiaGA $319,672$54,151 990
All For One IncGA $315,806$43,223 990
Kids Cubed IncGA $683,061$86,738 990

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 GA 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 default55th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted55th

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 Daly) 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 22 similarly situated organizations (Same NTEE sector (O50) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,251 is reasonable (approximately the 55th 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.