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PeerBasis
Compensation Comparability Determination

One By One Costa Rica

Executive Director / CEO

EIN 453090301
NC · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pat Shaw, Executive Director / CEO ($18,317) against every comparable organization that fit the selection criteria — 226 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

226 organizations qualified on sector, size, and geography 226 within the band form the benchmarked peer set.

Distribution of comparable compensation

$981 total compensation of comparable organizations → $278,556 $18,317
$12,19110th
$24,74825th
$44,976Median
$71,11375th
$97,22990th
$18,317This org · 16th
p10$12,191
p25$24,748
p50$44,976
p75$71,113
p90$97,229
$18,317

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Dominguez Dream In Memory OfCA $317,313$57,632 990
Dake Foundation For ChildrenNY $316,350$47,439 990
Pikes Peak Or Bust Rodeo FoundationCO $318,025$32,851 990
Leading EducationDC $315,241$5,139 990
Missouri Coalition Of Recovery SupportMO $319,660$28,045 990
Ministry Services Group IncGA $314,000$2,836 990
Mds Foundation IncMA $313,380$29,484 990
Central Florida EducationalFL $321,167$41,242 990
Samaritan Ministries IncMD $312,260$49,526 990
The Buck Fifty IncOH $322,619$18,792 990
Living Resources Foundation IncNY $311,021$22,263 990
The Elmore Bolling Initiative IncAL $323,502$4,062 990
New Jersey State Federation Of Womens ClubsNJ $310,251$12,252 990
Woods Affiliation CorpPA $309,407$29,396 990
Johnson City - Jonesborough- WashingtonTN $308,345$33,924 990
The Community Kitchen IncIN $308,104$16,496 990
Tibetan Charities IncNY $307,027$79,281 990
Appropriate Place IncNJ $326,902$67,971 990
Edward & Willa Kelly CommunityNE $306,526$84,986 990
The Blessing Center IncCA $306,191$29,222 990
Kidney Cancer Research Alliance IncVA $306,058$140,169 990
From Cradle To College FoundationFL $328,000$86,420 990
Education Nexus OregonOR $305,394$39,284 990
Great Southwest Equestrian FoundationTX $328,505$22,410 990
Indie Chicas Fc IncID $329,064$76,231 990

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 NC 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 default16th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted12th

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 (Pat Shaw) 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 226 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,317 is reasonable (approximately the 16th 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.