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PeerBasis
Compensation Comparability Determination

Cocal Gracias

Executive Director / CEO

EIN 453253810
AZ · NTEE B30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Ruark, Executive Director / CEO ($46,548) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Ruark — reported title “PRESIDENT AND DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,779 total compensation of comparable organizations → $209,908 $46,548
$12,53810th
$30,40825th
$61,573Median
$101,45575th
$142,42590th
$46,548This org · 41st
p10$12,538
p25$30,408
p50$61,573
p75$101,455
p90$142,425
$46,548

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 AZ 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
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $98,095 2024
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $148,341 2023
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $132,085 2023
Ed3 Galaxy NY$266,626 Vice President $30,006 $29,026 2023
Colorado Bioscience Institute CO$266,856 President $9,942 $9,913 2024
Hastings Foundation For MS$240,000 President $62,000 $73,921 2023
Ignite Classical School LA$268,464 Head Of School $4,251 $4,867 2024
Pullman Tech Workshop IL$268,572 Officer $24,333 $24,874 2024
Alliance For Technology Education In TX$271,735 Executive Director $72,047 $77,151 2023
The Daruby School MO$235,114 Executive Director $21,000 $23,127 2024
Iron Workers Local 33 Apprentice NY$272,440 Coordinator $88,438 $83,096 2024
Simply Circus Corp MA$231,254 General Manager $60,275 $56,320 2024
Latino Learning Center Inc TX$231,223 President & $57,500 $61,573 2023
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $35,843 2023
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $28,552 2024
Wellness Council Of Wisconsin Inc WI$279,775 Executive Director $101,900 $110,656 2024
American Organ Academy OH$279,822 Chairman/dir $185,131 $209,908 2023
Cherry Hill Huaxia Chinese School NJ$280,262 Principal $13,680 $12,700 2024
Destinyworks IN$226,555 Executive Director $150,000 $164,479 2024
Judge Dinkins Educational Center TN$281,490 President & Ceo $130,000 $142,086 2024
The Trade School At Sbe Inc CA$223,824 President $64,227 $59,371 2023
Association Of Accredited Naturopathic DC$283,366 Executive Director - Non-voting $122,808 $112,057 2024
Incremental Development Alliance AR$220,700 Executive Director $126,192 $151,848 2023
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $121,128 2024
United Union Of Roofers Local 119 IN$219,578 President $91,697 $100,548 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default41st
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted37th

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 (Brian Ruark) 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 49 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,548 is reasonable (approximately the 41st 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.