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PeerBasis
Compensation Comparability Determination

Partnersfinancial Charitable Foundation

Executive Director / CEO

EIN 460827422
TX · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jayson Samuels, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,661 total compensation of comparable organizations → $114,319 $24,000
$9,41110th
$11,82925th
$31,720Median
$47,65475th
$64,04590th
$24,000This org · 32nd
p10$9,411
p25$11,829
p50$31,720
p75$47,654
p90$64,045
$24,000

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 TX 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
Emily's Power For A Cure TN$115,319 President $29,320 $31,720 2023
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $9,955 2025
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $3,661 2023
Caldwell County Community Services Foundation TX$100,475 President $77,275 $77,275 2024
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $29,483 2024
Yafa American Community Center NY$136,852 Key Employee $8,010 $7,236 2024
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $36,760 2024
Baraga County Community Foundation MI$90,676 Executive Director $38,998 $40,240 2024
Nccf Property Investments Inc KS$137,922 Executive Dir. $10,783 $11,646 2024
Peaks Island Fund Inc ME$138,733 Secretary $12,000 $12,012 2024
Rancho Cucamonga Community & Arts CA$139,149 Executive Director $39,890 $35,451 2023
Samaritan Foundation Charitable Trust GA$140,751 Former Trustee $45,472 $47,057 2023
Dr Maya Angelou Foundation CA$145,087 Board Chair $135,935 $114,319 2025
The Foundation Of The Broome-tioga NY$82,492 Chief Executive Officer $35,005 $31,622 2024
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $60,737 2024
Calvin Community Foundation IA$79,743 Ceo $10,541 $11,538 2024
Sjsv Community Benefit Foundation CA$151,576 Chair $60,000 $51,794 2024
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $29,724 2024
Etna Community Organization PA$167,868 Executive Director $48,400 $48,251 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted21st

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 (Jayson Samuels) 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 19 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 32nd 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.