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PeerBasis
Compensation Comparability Determination

Brighter Children Inc

Executive Director / CEO

EIN 462334621
CA · NTEE Q33
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katherine Wales, Executive Director / CEO ($142,414) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Katherine Wales — reported title “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

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,323 total compensation of comparable organizations → $243,546 $142,414
$7,95010th
$25,94425th
$60,000Median
$78,77275th
$96,80690th
$142,414This org · 97th
p10$7,950
p25$25,944
p50$60,000
p75$78,772
p90$96,806
$142,414

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 CA 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
Lanna Foundation CA$471,922 Director $31,534 $30,721 2025
Project Pearls Usa Inc CA$497,737 Executive Director $67,340 $67,340 2024
Embrace Global CA$514,249 Executive Di $71,240 $73,344 2023
Rising Worldwide CA$451,651 Ceo $81,153 $83,550 2023
When I Grow Up Inc CA$528,143 President $98,482 $101,391 2023
Mission Without Borders Incorporated CA$530,728 Ceo/ Vice Chair $5,156 $5,156 2024
The Global Uplift Project CA$546,464 Executive Dir. $24,000 $24,000 2024
Christ Sanctuary International CA$409,988 President $12,000 $12,000 2024
The Chijnaya Foundation Inc CA$408,488 Operations M $69,625 $69,625 2024
Safe Place International CA$561,477 Executive Dir. $62,096 $62,096 2024
Reaching The Hungry CA$561,513 Secretary $30,000 $30,000 2024
Mriya Report Inc CA$399,430 Secretary $7,940 $8,175 2023
Global Care Alliance Inc CA$394,195 President $40,000 $40,000 2024
Agape Intl Children Ministries CA$575,267 President $60,000 $60,000 2024
Business For Social Good CA$390,472 President & Ceo $70,000 $70,000 2024
Himalayan Childrens Fund CA$390,400 Director $36,000 $37,063 2023
Refugees United Foundation Usa CA$384,439 Treasurer $64,702 $64,702 2024
Children Of The Americas CA$588,058 Secretary $75,577 $77,809 2023
Alegre Global Assistance Charities Inc CA$591,606 President $7,395 $7,613 2023
Kabod International CA$595,407 President $78,772 $78,772 2024
Haiti Gospel Outreach CA$371,372 Development $50,400 $51,889 2023
Valentino Achak Deng Foundation CA$368,263 Executive Director/co-founder $93,750 $93,750 2024
Africa Future Foundation CA$358,743 Cfo $12,000 $12,354 2023
Olive Tree Ministry Inc CA$358,573 Executive Di $36,000 $37,063 2023
United Support Of Artists For Africa CA$613,303 Director $43,200 $43,200 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Katherine Wales) 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 37 similarly situated organizations (Same NTEE sector (Q33) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $142,414 is reasonable (approximately the 97th 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.