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PeerBasis
Compensation Comparability Determination

Children First Foundation

Executive Director / CEO

EIN 364742470
AZ · NTEE B19
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Kremer, Executive Director / CEO ($23,078) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paul Kremer — reported title “TREASURER UNTIL 12/1/23”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,361 total compensation of comparable organizations → $234,867 $23,078
$7,85510th
$16,82525th
$52,992Median
$84,48575th
$139,65890th
$23,078This org · 37th
p10$7,855
p25$16,825
p50$52,992
p75$84,485
p90$139,658
$23,078

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
Partners Library Action Network TX$293,669 Executive Director Until 3.31.23 $28,260 $29,394 2024
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $65,446 2025
Enlearn WA$274,936 Ceo $153,613 $147,228 2023
Kent State University Research Corp OH$316,581 Presidentceoboard Chair $20,224 $22,930 2023
The Educator Collective TX$317,037 Executive Director $125,767 $130,813 2024
Real Estate Society Inc CA$318,110 President $10,720 $9,377 2025
Citysquash Support Corporation NY$268,677 President $44,709 $42,008 2024
Computer Recycling Of Virginia Inc VA$267,891 President & Ceo $74,500 $74,796 2024
Design Connect Create TX$324,740 Executive Di $91,854 $95,540 2024
Badgerland After School Enrichment Program Inc WI$259,957 Executive Director $66,827 $74,713 2023
Youth Mentoring Initiative Inc IN$251,881 Executive Di $63,550 $71,743 2023
Indiana Lifelong Learning Projects Inc IN$251,320 Chair $70,249 $77,030 2024
Cpath Community Building Group MN$336,113 Board Member $19,049 $19,572 2024
Help Homeschool OH$250,586 Director $9,000 $9,912 2024
Cristo Rey Dallas Academic Center TX$249,287 Cfo $15,712 $16,825 2023
Middleton-cross Plains Area School WI$339,545 Executive Dir. $33,671 $35,622 2025
Midwest Suburban Superintendent's A IL$343,283 Executive Di $9,000 $9,200 2024
The Academy On Capitalism And Limited IL$238,786 Executive Director $113,000 $115,514 2024
Vermont Rural Education Collaborative Inc VT$349,613 Executive Director $70,323 $73,599 2024
Ripple Effect Water Literacy Project LA$350,460 Executive Dir. $80,000 $94,302 2023
National Coalition Of Advanced Technology Centers TX$352,504 Executive Director $168,246 $180,166 2023
Hand-n-hand Early Learning Center Inc DE$234,545 Treasurer $5,635 $5,737 2024
Sherlake Cultural Center IL$353,592 Executive Director $2,310 $2,361 2024
Guadalupe Holding Company UT$354,362 President Sept-june $34,797 $38,125 2023
Richland County Public Education SC$232,424 Executive Director $76,152 $85,047 2023

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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted76th

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 (Paul Kremer) 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 41 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,078 is reasonable (approximately the 37th 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.