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PeerBasis
Compensation Comparability Determination

Boca Raton Police Foundation Inc

Executive Director / CEO

EIN 454714038
FL · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Levine, Executive Director / CEO ($119,878) against every comparable organization that fit the selection criteria — 209 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

209 organizations qualified on sector, size, and geography 209 within the band form the benchmarked peer set.

Distribution of comparable compensation

$800 total compensation of comparable organizations → $306,382 $119,878
$7,71210th
$22,92925th
$42,856Median
$69,12175th
$97,12390th
$119,878This org · 94th
p10$7,712
p25$22,929
p50$42,856
p75$69,121
p90$97,123
$119,878

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 FL 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
Silver Creek Alliance Inc ID$259,427 Executive Di $18,000 $19,799 2024
United Way Of Parker County TX$259,941 Former Exec. $65,417 $65,914 2025
Barb Food Mart Nfp IL$259,966 Associate Di $56,328 $55,781 2025
Millers Foundation Inc MA$260,924 Secretary $12,848 $11,937 2024
The Adam Wysota Foundation Inc CT$258,306 President $50,000 $48,472 2024
Warm Foundation TX$256,540 Executive Director $16,616 $17,185 2024
Live 4 Evan Inc MA$263,457 Executive Director/preside $31,954 $29,689 2024
Kansas Children's Service League Foundation KS$255,351 Trustee/administrative Director $14,002 $16,102 2023
Edgerton Hospital Capital WI$253,430 President $40,827 $44,086 2024
Storyline TX$266,526 Executive Director $117,600 $121,630 2024
Water282 AL$252,689 Ceo $50,833 $56,781 2024
Project Prakash Foundation Inc MA$267,302 Program Mana $33,750 $31,358 2024
Sms Research Foundation Inc CT$267,378 Board Member $100,000 $96,944 2024
Chatham Education Foundation NC$251,114 Executive Director $48,410 $53,246 2023
The All Souls' Foundation TX$268,275 Founder $26,000 $26,891 2024
C P Center Foundation Of Orange NY$269,306 Director, Ceo $23,626 $22,726 2023
Rahima Aziz Foundation Corp NY$269,470 Secretary $45,500 $42,511 2024
Tibetan Children's Education Foundation MT$249,530 Executive Director $48,000 $55,078 2023
Focal Point Corporation MO$270,130 President $750 $800 2025
Sunsar Maya Inc CA$270,320 Executive Director $70,000 $64,343 2023
The Woody Foundation Inc FL$248,584 Vice President $28,498 $27,680 2024
Hang Tough Foundation Inc FL$270,846 Executive Di $61,077 $61,077 2023
Nailba Charitable Foundation DC$270,940 Chief Executive Officer $34,979 $31,737 2024
Affinity Federal Credit Union Foundation NJ$271,214 Executive Dir. $22,602 $20,865 2024
Heros For Heros TX$271,508 President & Ceo $95,000 $98,255 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted75th

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 (Debbie Levine) 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 209 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $119,878 is reasonable (approximately the 94th 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.