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PeerBasis
Compensation Comparability Determination

Building Utah Youth

Executive Director / CEO

EIN 464358439
UT · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Makensie Price, Executive Director / CEO ($7,475) against every comparable organization that fit the selection criteria — 450 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Makensie Price — reported title “Fndtn 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

450 organizations qualified on sector, size, and geography 450 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $144,903 $7,475
$13,22810th
$29,24725th
$51,785Median
$70,88175th
$92,45190th
$7,475This org · 5th
p10$13,228
p25$29,247
p50$51,785
p75$70,881
p90$92,451
$7,475

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 UT 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
Friends Of The Addison Youth Center NY$245,993 Director $34,880 $30,796 2024
Swappow Plus Foundation AZ$246,020 Executive Di $75,000 $70,475 2024
Kings Academy Tyrone PA$246,239 Secretary $7,000 $6,821 2024
Recess Cleveland OH$246,370 Executive Director $10,200 $12,219 2021
The Julio A Martinez Memorial Fund NY$244,889 President Acacia Network $73,959 $67,228 2023
Student Movement Of Justice And Opportunity CA$246,623 Executive Director $38,400 $32,398 2024
The Advance Project MD$244,362 President $102,336 $93,480 2024
Lamplighter Academic And Mentoring Program Inc FL$244,343 Exec Director $11,550 $10,601 2024
Charlotte Gaymers Network Inc NC$244,173 Executive Director $60,000 $60,574 2024
Working Parents Alliance Inc NY$247,391 Executive Dir. $67,404 $59,511 2024
City Hearts Kids Say Yes To The CA$243,926 Executive Di $101,250 $85,424 2024
Imagine Me Ministries Inc MD$243,844 Executive Director $104,315 $95,288 2024
Connect To Greatness Inc FL$243,758 Executive Dir. $90,000 $82,609 2024
Quincy House MN$247,636 Executive Di $24,608 $23,758 2024
Lisbon Bronco Athletic Boosters ND$248,020 Vice President $7,200 $7,948 2023
Open Door Abuse Awareness Prevention PA$248,263 Executive Director $109,072 $106,275 2024
Nature Rangers Wilderness Programs CA$243,102 Executive Director $46,489 $39,223 2024
The Safety Place LA$248,440 Executive Director $17,500 $18,828 2024
Bent On Learning Inc NY$242,934 Executive Dir. $147,300 $133,893 2023
Be The Voice Inc GA$242,700 Executive Director $46,000 $44,026 2025
Girls On The Run Western Montana MT$249,422 Council Dire $35,327 $37,207 2024
The Dallas Friendship Circle Inc TX$241,828 Director $48,750 $47,647 2024
Texas United Fc TX$249,719 General Manager $55,059 $62,291 2021
Southeast Nashville Homeschool TN$249,740 Executive Director - Start 6/23 $8,000 $8,459 2023
Reality Check Inc AR$249,786 Executive Director $79,248 $87,035 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Makensie Price) 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 450 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,475 is reasonable (approximately the 5th 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.