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PeerBasis
Compensation Comparability Determination

Aster Study Center Inc

Executive Director / CEO

EIN 274367432
CA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Mascari, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $174,540 $8,000
$18,57710th
$40,50025th
$56,297Median
$74,51675th
$99,39190th
$8,000This org · 3rd
p10$18,577
p25$40,500
p50$56,297
p75$74,516
p90$99,391
$8,000

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.

OrganizationStateTotal revenueTotal compSource
Renegade GirlsCA $288,333$101,000 990
Sacred RokCA $289,602$43,000 990
Envision Your Pathway IncCA $286,377$98,412 990
The Axiom Project IncCA $290,761$51,874 990
School Of Unity And LiberationCA $283,558$76,013 990
Badger Association For Athletic DevelopCA $283,416$44,195 990
Im A Movement Not A MonumentCA $294,495$19,305 990
New Hope Community DevelopmentCA $295,653$16,000 990
Focusfish IncCA $296,355$73,963 990
Girls On The Run Of GreaterCA $273,329$73,745 990
Sumanda IncCA $270,753$3,000 990
Firsthome IqCA $268,537$116,557 990
The Blue Heart FoundationCA $309,138$11,375 990
DrawbridgeCA $309,553$100,044 990
Be Smooth IncCA $264,506$106,314 990
Worthy Beyond Purpose IncCA $263,745$59,257 990
We Lead OursCA $313,210$33,133 990
Pico Youth & Family CenterCA $259,755$19,426 990
The Undefeated Foundation IncCA $259,000$50,000 990
Camp Riva-lake IncCA $258,373$25,000 990
Youth Utilizing Power And Praise OrganizationCA $252,823$54,000 990
Venture Free FoundationCA $251,027$45,457 990
Student Movement Of Justice And OpportunityCA $246,623$37,298 990
City Hearts Kids Say Yes To TheCA $243,926$98,345 990
Nature Rangers Wilderness ProgramsCA $243,102$45,155 990

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 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted3rd

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 (Stephanie Mascari) 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 65 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 3rd 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.