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PeerBasis
Compensation Comparability Determination

Bridge Builders Alabama

Executive Director / CEO

EIN 272897846
AL · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ellen Farmer, Executive Director / CEO ($41,200) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,392 total compensation of comparable organizations → $87,332 $41,200
$2,29010th
$4,91525th
$15,213Median
$25,01275th
$43,61790th
$41,200This org · 87th
p10$2,290
p25$4,915
p50$15,213
p75$25,012
p90$43,617
$41,200

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 AL 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
412 Sports Ministries PA$58,495 Executive Di $15,625 $14,423 2023
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $18,153 2024
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $9,130 2024
Arkwings Foundation TN$65,769 Director $5,100 $4,962 2023
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $17,751 2024
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $87,332 2023
Club 100 Charitiesinc FL$68,113 Director $5,800 $4,899 2024
Coal City Colts Inc WV$53,919 President $1,855 $1,859 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $17,402 2023
Leborne Development AR$51,962 President $13,400 $13,942 2023
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $26,870 2024
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,329 2024
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $25,322 2023
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $32,922 2023
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $8,757 2023
Anahuak Youth Sports Association CA$48,323 President $6,040 $4,689 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $5,745 2025
A Place Of Refuge MI$47,815 Director $12,000 $11,136 2024
Fresh MD$47,190 Executive Director $25,000 $21,635 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $29,742 2023
Readers Are Leaders VA$46,193 President $5,000 $4,469 2023
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,392 2024
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $52,714 2025
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $24,082 2024
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $1,943 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted87th

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 (Ellen Farmer) 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 30 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,200 is reasonable (approximately the 87th 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.