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PeerBasis
Compensation Comparability Determination

Open T R A I L Inc

Executive Director / CEO

EIN 383875160
TX · NTEE P99
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Kathryn M Vasquez, Executive Director / CEO ($33,107) against every comparable organization that fit the selection criteria — 191 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kathryn M Vasquez — reported title “EXECUTIVE DIRECTOR / PRESI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

191 organizations qualified on sector, size, and geography 191 within the band form the benchmarked peer set.

Distribution of comparable compensation

$734 total compensation of comparable organizations → $536,703 $33,107
$19,97010th
$40,66925th
$64,635Median
$84,31975th
$113,08590th
$33,107This org · 20th
p10$19,970
p25$40,669
p50$64,635
p75$84,319
p90$113,085
$33,107

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 TX 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 In Hope Incorporated OH$494,128 Executive Di $52,000 $53,479 2024
Tampa Connect Group Inc FL$496,952 President $46,750 $42,645 2024
Corner Cupboard Food Bank Inc PA$491,750 Executive Di $59,690 $57,800 2024
La Puerta Abierta Inc PA$497,590 Executive Di $79,000 $76,498 2024
Essential Resource Consultants NV$497,758 Director $24,000 $23,359 2024
Greater Impact Inc MT$491,290 Executive Dir. $64,940 $69,980 2023
World Of God Inc NC$490,966 Executive Dir. $72,000 $72,238 2024
Csra Foundation Property Holdings Inc GA$490,600 President/ceo $42,060 $42,277 2023
Esteamed Coffee Inc NC$498,918 Executive Di $71,800 $72,037 2024
Mindfulness Northwest WA$500,549 Executive Dir. $94,848 $82,456 2024
Benefits Management Inc NC$485,974 Director $96,715 $99,901 2023
The Wisdom Dojo Inc DE$484,046 Executive Di $67,250 $63,940 2024
Pennsylvania Head Start Association PA$480,077 Executive Di $97,728 $94,632 2024
Backyard Orphans TX$509,175 President/founder $141,801 $137,733 2024
Order Our Steps CA$479,696 Owner $80,000 $69,059 2023
The River Center Family & Community NH$479,096 Executive Director $59,710 $53,536 2024
Wasat Community WA$510,686 Executive Director $85,369 $74,216 2024
Sleepyhead Beds MO$512,628 Executive Director $65,413 $67,273 2024
City Lights Ministry NC$476,444 President $39,520 $40,822 2023
Lend A Hand Foundation CA$473,847 Executive Dir. $62,330 $52,262 2024
John Hobson Ministries Inc KY$473,480 President $88,200 $92,012 2024
Faith In Action Interfaith Volunteer Caregivers Of Solano County CA$516,263 Executive Director $92,466 $79,820 2023
Homeless Angels MI$472,709 Director $22,432 $22,482 2024
Hope Diamond Services Inc GA$472,606 Director $15,060 $15,138 2023
Revive & Thrive Project MI$471,002 Executive Director $78,000 $78,175 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 TX 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted18th

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 (Kathryn M Vasquez) 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 10, 2026, comparing compensation against 191 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,107 is reasonable (approximately the 20th 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 10, 2026.