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PeerBasis
Compensation Comparability Determination

Cultural Diversity Resources

Executive Director / CEO

EIN 411896836
ND · NTEE R20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yoke Sim Gunaratne, Executive Director / CEO ($17,940) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,825 total compensation of comparable organizations → $117,203 $17,940
$18,98010th
$37,98125th
$53,166Median
$64,00275th
$74,18190th
$17,940This org · 9th
p10$18,980
p25$37,981
p50$53,166
p75$64,002
p90$74,181
$17,940

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 ND 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
Tri-county Casa Inc KS$197,381 Executive Di $56,862 $55,977 2024
Casa Of White County Inc AR$197,645 Executive Director $39,559 $39,475 2025
Northwest Ohio Casa OH$183,897 Program Dire $44,769 $44,484 2023
Sumner County Casa Inc TN$181,537 Director $55,544 $51,831 2025
A Childs Place Casa Ltd WV$180,906 Executive Director $48,951 $49,724 2023
Erie County Court Appointed Special OH$205,077 Executive Di $82,506 $79,630 2024
Responsible Sourcing Network CA$207,224 Ceo $121,477 $95,585 2024
Casa Of East Central Illinois IL$209,015 Executive Director $58,517 $53,971 2023
American Liberties Institute Inc FL$211,598 President $127,748 $117,203 2022
Cofa Alliance National Network OR$213,286 Board Member $15,544 $13,542 2023
Oregon Sex Workers Committee OR$171,731 Co-president $53,585 $45,345 2024
The Diverse Future Foundation Inc NY$215,800 Director $40,000 $33,909 2023
Eddy County Casa Auxiliary NM$218,495 Executive Di $56,333 $55,211 2024
Mothers Against Police Brutality TX$165,252 Executive Director $110,000 $100,267 2024
Casa Of Midwest Kentucky Inc KY$220,428 Executive Di $59,788 $57,024 2025
Casa Of North Arkansas AR$221,089 Executive Director $25,831 $25,776 2025
Casa Mobile Inc AL$162,700 Program Director $36,000 $36,486 2023
Spencer County Casa Inc IN$160,488 Former Executive Director $42,541 $40,880 2024
Court Appointed Juvenile Advocacy AL$160,358 Executive Director $54,006 $53,166 2024
Return America Inc NC$158,925 President $3,000 $2,825 2024
Casa For Clermont Kids OH$158,535 Executive Director $70,999 $70,548 2023
People Engaged In Active Community Efforts Inc FL$230,087 Lead Organizer $60,000 $52,879 2023
Massachusetts Casa Association MA$231,759 Executive Director $106,716 $89,966 2023
Fw Black Collective WA$232,327 Executive Director $70,758 $57,727 2024
Rappahannock Casa Inc VA$233,323 Executive Director $62,658 $56,758 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted6th

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 (Yoke Sim Gunaratne) 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 47 similarly situated organizations (Same NTEE sector (R20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,940 is reasonable (approximately the 9th 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.