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PeerBasis
Compensation Comparability Determination

Pop Earth Corporation

Executive Director / CEO

EIN 455547522
NY · NTEE G84
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Stone, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,990 total compensation of comparable organizations → $100,312 $60,000
$9,10210th
$18,32625th
$28,664Median
$42,78775th
$62,30390th
$60,000This org · 86th
p10$9,102
p25$18,326
p50$28,664
p75$42,787
p90$62,303
$60,000

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 NY 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
Chestor House Inc CO$179,566 President $1,875 $1,990 2024
Autism Society Of America Foundation MD$181,121 President And Ceo $52,831 $54,660 2024
Candor Nc NC$182,134 Executive Director $19,250 $22,662 2023
Marthas Ranch Foundation TX$174,460 Executive Dir. $25,038 $28,536 2023
Wetherald Behavioral Academy Inc GA$172,453 Board Member $26,372 $29,345 2024
Sensational Fun Inc NY$193,991 Executive Director $26,750 $27,540 2023
Together Enhancing Autism Awareness In MS$195,740 Ceo $29,203 $37,057 2023
Garretts Place Life Skills Center For Autism MI$196,480 Executive Director $13,594 $15,528 2024
Coles Horse Autism Therapy Station VA$199,361 Sec/treasurer $11,109 $12,221 2023
Multicultural Autism Action Network MN$203,519 Executive Director $39,495 $43,188 2024
International Society For Austism FL$205,078 Executive Di $18,270 $18,994 2024
Autism Trust Usa TX$208,305 Secretary $40,220 $45,838 2023
Autism Society Of The Keys Inc FL$211,036 Executive Dir. $65,000 $69,571 2023
Ag For Autism AR$216,270 Assistant $5,000 $6,220 2024
Asd Adult Achievement Center Inc FL$218,689 President $26,900 $28,792 2023
Hunt2heal MI$226,580 Executive Director $56,750 $63,152 2025
Asls Incorporated CA$231,051 President $8,899 $8,755 2023
Seads Of Love PA$237,579 Gm/president $15,933 $18,103 2023
Autism After 21 Inc FL$254,859 Director $40,000 $41,585 2024
Abilities Workshop Inc FL$257,827 Director $40,000 $41,585 2024
5-eleven Hoops CA$260,670 Executive Director $25,600 $24,463 2024
The Color Of Autism Foundation MI$262,020 Chief Executive Officer $85,300 $100,312 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default86th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted82nd

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 Stone) 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 22 similarly situated organizations (Same NTEE sector (G84), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 86th 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.