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PeerBasis
Compensation Comparability Determination

Aliive Roberts County Inc

Executive Director / CEO

EIN 274467170
SD · NTEE I21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Mcgregor-okroi, Executive Director / CEO ($303,418) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Sara Mcgregor-okroi — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,863 total compensation of comparable organizations → $108,431 $303,418
$24,91210th
$35,11125th
$59,387Median
$77,95775th
$88,58290th
$303,418This org · 100th
p10$24,912
p25$35,111
p50$59,387
p75$77,957
p90$88,582
$303,418

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 SD 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
Public Safety Foundation MN$323,739 Executive Director/director $31,500 $28,203 2024
Johnston County Youth Services Inc NC$320,372 Executive Di $56,656 $53,044 2024
Good Kids Mad City - Englewood IL$327,251 Foundation Mgr. $66,667 $59,387 2024
E3 Education Excellence & Equity CA$329,664 Board Member $60,000 $48,331 2023
The Brothers Redefining Opportunity Experience Fdn Inc NY$335,308 Director $39,226 $33,066 2023
Changing The Health Of Adolescents Impacting The Nation Reaction Inc CA$308,759 Ceo $19,600 $16,435 2022
Skillful Living Center Inc TX$300,351 Chief Executive Office $85,000 $77,042 2024
The Free Root Operation Inc IL$347,806 President $60,865 $54,218 2024
Rivington Housing Development Fund NY$281,793 President/ed $61,872 $50,659 2024
Roosevelt Park Ministries Inc MI$280,833 Executive Director $78,751 $75,827 2023
Heroes Academy Inc KS$366,125 Executive Director; Thru July 2022 $66,731 $67,252 2023
Virginia Mentoring Partnership VA$275,801 Executive Di $83,246 $70,952 2025
Granite Falls Community Coalition & Food WA$271,359 Food Bank Director $51,400 $42,929 2023
Reimagine Justice Illinois IL$378,213 Co-executive Director $95,264 $84,861 2024
Saveone TN$379,989 President $92,431 $88,034 2024
Childrens Rescue Center Inc OH$381,142 Co-president $37,604 $37,155 2023
Wilmington Youth Rowing Association DE$383,901 Executive Director $34,842 $30,912 2024
Collective Climb PA$388,511 Executive Director $69,713 $62,992 2024
A Vision Of Change Incorporated OH$254,025 Executive Director $80,400 $79,439 2023
Asservo Project Inc PA$393,666 Chairman Exec Dir $120,000 $108,431 2024
New Vision Inc TN$250,643 President $51,000 $48,574 2024
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $17,619 2023
Peacemaker Resources MN$395,842 Executive Di $45,446 $41,890 2023
Restorative Justice Partners Inc CA$399,233 Executive Director $85,365 $65,070 2025
The Delta Project MI$244,281 Director $75,000 $70,143 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD cost of living and 2024 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 SD 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Sara Mcgregor-okroi) 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 39 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $303,418 is reasonable (approximately the 100th 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.