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PeerBasis
Compensation Comparability Determination

Youth4youthaz

Executive Director / CEO

EIN 320091384
AZ · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Tracey, Executive Director / CEO ($154,767) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Larry Tracey — reported title “EXECUTIVE DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $246,072 $154,767
$21,05210th
$43,10625th
$69,605Median
$93,95975th
$120,05990th
$154,767This org · 96th
p10$21,052
p25$43,106
p50$69,605
p75$93,959
p90$120,059
$154,767

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 AZ 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
Alpha House MO$379,702 Executive Director $43,922 $47,125 2025
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $79,850 2024
Children's Institute Of Watts CA$383,797 President $61,573 $56,918 2023
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $68,408 2023
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $75,276 2024
Rick's Place Inc MA$385,376 Exec. Director $76,746 $73,828 2023
Magnolia Counseling CA$375,501 President $123,850 $111,201 2024
Campaign For Children And Families CA$374,666 Secretary $80,643 $72,407 2024
Mid Michigan Big Brothers Big Sisters MI$391,465 Executive Director $64,172 $68,872 2024
Childrens Book Project CA$370,560 Board Member $21,245 $19,639 2023
Morven Park Inc VA$369,909 Secretary $13,871 $13,926 2024
Foster Care In The Us Inc IN$393,554 Executive Director $68,477 $75,087 2024
Worthy Of Love CA$369,020 President $83,000 $74,523 2024
Empower Sports Corporation OH$368,697 Executive Dir. $78,000 $88,439 2023
Arigatou International-new York Inc NY$368,331 Director Of Secretaria $100,000 $93,959 2024
West End Center Inc GA$367,807 Executive Director $30,788 $33,139 2023
Artists Creating Together MI$395,541 Executive Director $101,174 $105,786 2025
Pop-up Birthday Foundation TX$367,410 Exec Director $65,000 $69,605 2023
Shout Inc CO$366,563 Utah Executive Director $110,000 $109,675 2024
International Association For Child Aid CA$365,647 President $65,000 $58,361 2024
Children's Learning Center Of MO$365,464 Executive Di $58,333 $64,243 2024
The Shepherd's Crook Ministries Inc OH$397,678 President $191,295 $210,675 2024
Resources Inspiring Success And TX$399,121 Executive Dir. $12,000 $12,481 2024
Virgin Valley Family Services Inc NV$363,388 President $34,320 $35,771 2024
Alchemy Inc OH$400,371 Executive Di $175,832 $188,654 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted94th

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 (Larry Tracey) 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 181 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $154,767 is reasonable (approximately the 96th 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.