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PeerBasis
Compensation Comparability Determination

Virginia Brown Community Orthodontic

Executive Director / CEO

EIN 431913088
MO · NTEE N20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janell L Pallanich, Executive Director / CEO ($54,737) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Janell L Pallanich — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,649 total compensation of comparable organizations → $109,025 $54,737
$13,53910th
$29,50525th
$49,358Median
$68,95675th
$92,92090th
$54,737This org · 60th
p10$13,539
p25$29,505
p50$49,358
p75$68,956
p90$92,920
$54,737

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 MO 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
2xsalt Inc NC$483,857 President $72,000 $68,225 2024
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $77,833 2024
Pickleball Cares Inc CA$479,180 President $44,833 $36,551 2023
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $45,965 2023
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $52,764 2024
Abundant Life Ranch Inc CA$472,929 President $68,312 $54,095 2024
Penuel Inc MO$494,104 Officer $65,160 $63,291 2024
Spencer County Visitors Bureau Inc IN$498,779 Executive Director $64,408 $64,129 2023
Bournelyf Special Camp PA$502,588 Executive Director $37,083 $33,913 2024
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $58,597 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $57,688 2024
Camp Rainbow Foundation MO$514,755 Executive Director $96,666 $93,893 2024
Women's World On Wheels CO$451,159 Executive Di $20,800 $18,290 2024
High Country Adaptive Sports AZ$516,818 Executive Di $75,000 $64,442 2025
Eastview Hockey Association MN$517,281 Gambling Manager $103,078 $93,406 2024
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $29,147 2024
National Off-highway Vehicle MT$521,752 Former Exec Director $100,385 $99,235 2024
Monroe Camp And Retreat Center Inc NC$523,035 Executive Director $34,236 $33,399 2023
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $36,183 2024
American Camping Foundation Inc IN$528,751 Interim Chief Executive Officer (Partial Year) $55,208 $52,015 2025
Camp Tuku AZ$437,227 Operations Director $52,325 $46,149 2024
Story School MA$431,416 Executive Directior $46,153 $39,158 2023
Tennessee Jaycee Foundation Inc TN$431,219 Vp $10,869 $10,477 2024
Summit Huts Association CO$430,452 Exec Dir, En $61,832 $54,372 2024
Wapiyapi CO$428,640 Executive Di $105,431 $92,711 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default60th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted56th

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 (Janell L Pallanich) 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 88 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,737 is reasonable (approximately the 60th 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.