Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Victor Cruz Foundation Inc

Executive Director / CEO

EIN 352440982
NJ · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Briana Thevenin, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Briana Thevenin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$57 total compensation of comparable organizations → $109,219 $30,000
$3,56710th
$10,90925th
$25,490Median
$51,32575th
$66,40890th
$30,000This org · 55th
p10$3,567
p25$10,909
p50$25,490
p75$51,325
p90$66,408
$30,000

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 NJ 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
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $65,668 2025
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $2,420 2024
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,734 2024
Crosswalk Teen Center MI$86,718 Executive Director $5,000 $5,780 2024
Sol Of The Cities MN$87,574 Key Employee $47,000 $53,551 2023
Pathway Learning Center MN$88,150 Managing Director $55,465 $61,384 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $10,909 2023
Inspire S-ve Inc NY$91,587 Director Of Cfc $19,698 $19,936 2024
Community Transitions Inc MD$91,593 Ceo $25,016 $26,195 2024
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $33,473 2024
Reach Center CA$93,302 Presidentdirector $2,500 $2,418 2024
United For Youth Nfp IL$93,472 Scout Executive $17,335 $19,088 2024
Happiness Through Horses CO$94,375 Executive Director $6,135 $6,783 2023
Club 100 Charitiesinc FL$68,113 Director $5,800 $6,103 2024
Leaving The Streets Ministries Inc MA$96,213 President $39,700 $41,137 2023
Reborn Minds Inc GA$97,343 Executive Director $32,880 $37,028 2024
Clay Soper Memorial Fund Inc MA$97,683 President $25,000 $25,905 2023
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $22,113 2024
Arkwings Foundation TN$65,769 Director $5,100 $6,182 2023
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $11,374 2024
Make Momma Proud IL$99,223 President $3,400 $3,854 2023
Northern Lights Youth Services Inc ND$99,473 Executive Director $24,000 $30,370 2023
Urban 360 CA$99,700 President $25,600 $25,490 2023
Back 2 Basics Ministry TX$100,975 President $27,027 $30,280 2024
Camp Journey Nw WA$101,664 Non-voting Board Member $33,472 $33,564 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default55th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted53rd

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 (Briana Thevenin) 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 49 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 55th 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.