Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Justice And Soul Foundation

Executive Director / CEO

EIN 452595615
WA · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Fraser Brands, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarah Fraser Brands — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $308,052 $35,000
$14,98210th
$34,33925th
$57,448Median
$83,48875th
$113,83390th
$35,000This org · 25th
p10$14,982
p25$34,339
p50$57,448
p75$83,488
p90$113,833
$35,000

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 WA 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
Capacity Catalyst TX$298,161 Executive Director $40,625 $45,390 2023
Harbaugh Coaching Academy Inc MD$298,889 Secretary $25,717 $26,084 2024
Lowcountry Maritime School SC$299,340 Executive Director $64,414 $71,025 2025
Westminster Afc Inc CO$297,458 Executive Director $15,231 $16,312 2023
Gods' Warriors Inc GA$297,298 President $72,000 $78,540 2024
Educare Central Maine ME$296,987 Secretary/treasurer $29,486 $32,032 2024
Equalai Charitable Foundation DC$300,000 Director, President $16,788 $15,982 2024
Project Diva MN$300,416 Executive Director $80,495 $84,066 2025
Harpswell Neck Fire & Rescue Inc ME$296,538 Fire Chief $6,000 $6,518 2024
Marshallese American Network For Interacting Together OR$300,457 Executive Director/secretary $67,800 $68,308 2024
262 Foundation Inc MA$300,469 President $42,000 $40,946 2024
C2e Incorporated GA$300,619 Finance Dir $6,572 $7,168 2024
Bad Girl Ventures Inc KY$296,082 President & Ceo $109,199 $127,279 2024
Game Meets Game Inc MD$295,966 President & Ceo $58,253 $59,085 2024
Eastern Educational Resource OR$301,148 President $52,500 $54,456 2023
National Association Of DC$295,686 Executive Director $6,630 $6,498 2023
Pegasus Media Project TX$301,363 Co-founder Exec Dir $55,978 $59,183 2025
Impact Bay Area CA$294,978 Executive Dir. $62,184 $58,254 2024
Fletcher Park Baptist Youth Foundation Inc WY$294,388 Director, Secretary $48,812 $58,381 2023
Cincinnati Interfaith Workers Cente OH$302,833 Executive Di $75,561 $86,824 2024
Being Built Together CA$302,850 President $65,695 $61,543 2024
Red Salmon Arts TX$293,557 Executive Dir. $62,700 $68,044 2024
West Virginians For Affordable WV$303,490 Executive Director $103,300 $121,342 2024
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $66,172 2024
Mapping Your Future TX$293,043 Director $101,280 $113,159 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default25th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted23rd

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 (Sarah Fraser Brands) 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 426 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 25th 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.