Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Regenerate Your Authentic

Executive Director / CEO

EIN 462389728
FL · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judith Regner, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$805 total compensation of comparable organizations → $588,370 $37,500
$20,51010th
$40,74725th
$69,513Median
$90,43375th
$119,82690th
$37,500This org · 24th
p10$20,510
p25$40,747
p50$69,513
p75$90,433
p90$119,826
$37,500

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.

OrganizationStateTotal revenueTotal compSource
Us Land Conservancy IncLA $400,927$82,050 990
Outrageous Love IncOK $400,675$65,649 990
Rising Lights ProjectIL $402,832$62,791 990
Hands On New OrleansLA $403,111$97,145 990
Pennsylvania Statewide IndependentPA $399,890$106,323 990
Live Healthy Havana IncFL $398,768$64,750 990
Awareness Into Domestic AbuseCA $405,838$2,872 990
Maine Veterans ProjectME $396,627$22,384 990
Second Day Impact IncMA $396,467$77,978 990
Impact Compassion CenterWA $406,858$77,273 990
San Pedro Recovery AllianceCA $407,250$65,281 990
Central Urban Development IncOK $394,390$126,037 990
St Vincent Depaul Society Of Kiel IncWI $393,111$50,532 990
Love Inc Of The Cedar ValleyIA $392,779$62,939 990
Standupgirlcom Foundation IncOR $410,718$90,550 990
God's Pantry MinistryCO $411,267$3,981 990
Jia MissionsVA $412,236$9,867 990
Olohana IncHI $412,566$55,499 990
Kitka IncCA $390,469$76,054 990
Womens Society Of CyberjutsuVA $390,038$18,500 990
Women And Youth Center IncFL $413,600$44,146 990
Redeemed Foundation IncGA $414,067$89,279 990
Lifenet IncNJ $388,499$125,940 990
Integrated RenewalWA $388,472$133,920 990
Noble Path Foundation IncCA $415,387$6,540 990

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 default24th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted26th
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 (Judith Regner) 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 200 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 24th 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). 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.