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PeerBasis
Compensation Comparability Determination

Andre Sobel River Of Life Foundation

Executive Director / CEO

EIN 330671254
CA · NTEE O99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Sobel, Executive Director / CEO ($131,825) against every comparable organization that fit the selection criteria — 21 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: Valerie Sobel — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$914 total compensation of comparable organizations → $114,640 $131,825
$2,25210th
$10,54325th
$18,917Median
$48,07975th
$77,46790th
$131,825This org · 100th
p10$2,252
p25$10,543
p50$18,917
p75$48,079
p90$77,467
$131,825

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Washington Area New Automobile Dealers DC$28,335 President $103,243 $104,920 2024
Randall And Marie Martin Scout Camp Llc WA$29,360 Director $10,780 $10,889 2025
Harbor Impact Foundation Inc MI$26,627 President $39,068 $48,079 2023
Sm Charities Inc NY$25,000 Director $18,077 $18,917 2024
Institute For Research And Evaluation UT$33,859 Director $6,000 $7,112 2024
Opportunities For Deserving Children DC$22,575 Director $9,075 $9,222 2024
Teens In Action Inc IN$22,500 Owner $13,420 $16,389 2024
Westminster Little League Inc CO$34,594 At-large $1,970 $2,252 2023
Wichita Basketball Society Inc KS$22,186 President $8,185 $10,543 2023
Kids With Character Inc FL$35,149 Exec. Dir. $26,400 $29,570 2023
Seed IL$35,169 Executive Director $12,725 $14,488 2024
Menlo Gateway Inc CA$35,402 Cfo / Assistant Secretary $77,467 $77,467 2024
Camp Wisdom Inc TX$37,060 Secretary And Treasurer $16,922 $19,603 2024
Building Blocks For Kids CA$37,183 President $46,302 $47,670 2023
New Destiny Community Development Corporation NJ$38,070 President $15,329 $16,318 2023
Tech Girl Power Inc FL$38,145 Ceo $28,000 $31,362 2023
Active Kids & Minds Inc MA$38,587 Treasurer & $110,160 $114,640 2024
Manatee County Girls Club FL$41,056 Ceo, Ex-officio $50,355 $56,400 2023
Hurren Street Inc MA$41,793 President $853 $914 2023
Marathon County 4-h Leaders WI$41,879 Treasurer $1,600 $1,992 2023
National Center For Arts And Technology PA$42,077 President & Ceo $55,356 $63,929 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted71st

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 (Valerie Sobel) 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 21 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $131,825 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.