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PeerBasis
Compensation Comparability Determination

Sonoma County Black Forum

Executive Director / CEO

EIN 384070204
CA · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Regina Brennan, Executive Director / CEO ($17,069) 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 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

$4,633 total compensation of comparable organizations → $124,759 $17,069
$17,12510th
$30,83525th
$63,223Median
$98,25375th
$105,23290th
$17,069This org · 10th
p10$17,125
p25$30,835
p50$63,223
p75$98,253
p90$105,232
$17,069

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.

OrganizationStateTotal revenueTotal compSource
River Valley Community Outreach CenterCA $256,621$124,759 990
Lifeline Community Development Corporation Of Merced CountyCA $255,931$4,633 990
Bolinas Community IncCA $248,817$21,868 990
Urban UniversityCA $271,812$63,223 990
New Season Community Development CorpCA $273,020$45,000 990
Community Action Team-california IncCA $273,760$105,000 990
Center For The Empowerment Of Families IncCA $240,965$16,936 990
Belle Haven ActionCA $240,543$30,023 990
The High Point Community Development CorCA $277,109$79,700 990
Hearts RespondCA $239,729$30,835 990
Community Realignment Education ProgramCA $230,414$93,062 990
Community Services UnitedCA $220,114$54,600 990
Canoga Park Improvement AssociationCA $299,192$58,890 990
Leadership Pasadena IncCA $214,359$38,677 990
Willowbrook Inclusion NetworkCA $212,180$87,511 990
Livermore Downtown IncCA $308,752$105,232 990
The Orinda AssociationCA $321,844$17,125 990
Uptown Parnership IncorporatedCA $323,144$98,253 990
Sdhc Building Opportunities IncCA $181,216$75,900 990
Main Street Martinez Inc DbaCA $365,098$110,907 990
Shasta Living StreetsCA $367,637$102,164 990

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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Regina Brennan) 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 sector (S20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,069 is reasonable (approximately the 10th 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). 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.