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

Lights Camera Discover

Executive Director / CEO

EIN 465004833
AZ · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Okema Charles, Executive Director / CEO ($10,726) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $156,714 $10,726
$11,55310th
$30,37225th
$54,262Median
$74,64175th
$96,68690th
$10,726This org · 9th
p10$11,553
p25$30,372
p50$54,262
p75$74,641
p90$96,686
$10,726

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 AZ 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
Girls On The Run Memphis TN$263,476 Executive Dir. $62,843 $64,996 2025
Young Urban Christians & Artists Inc NY$262,956 Executive Director $75,000 $70,469 2023
New Creative Solutions Youth KY$263,731 Executive Di $59,003 $65,914 2023
Worthy Beyond Purpose Inc CA$263,745 Executive Director $61,007 $53,205 2024
Roots Teen Center Inc MA$262,352 Executive Director [Thru 7/22] $31,441 $29,378 2023
Allegheny Youth Development PA$262,279 Executive Director $40,687 $40,979 2024
Be Smooth Inc CA$264,506 Executive Dir. $106,314 $95,456 2023
North Georgia Soccer Academy Inc GA$262,026 President $76,000 $77,179 2024
Pathway 2 Success Inc FL$261,629 President $110,222 $107,666 2023
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $69,549 2022
Turning Point Inc GA$265,638 Secretary $19,050 $19,345 2024
Youth World Education Project Inc AZ$260,580 Chairman Of The Brd Of Dir $77,903 $75,668 2024
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $54,138 2022
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $17,442 2024
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $56,109 2024
Memphis 13 Foundation TN$259,279 Exec Director $25,150 $27,488 2023
Under The Lights Flag Football Foundation Inc FL$267,380 President $24,320 $23,756 2023
The Undefeated Foundation Inc CA$259,000 Director $50,000 $44,893 2023
Movie Institute TX$258,885 Coo $55,715 $56,288 2024
Independent Order Of Oddfellows NC$268,213 Exec Director $15,000 $15,654 2024
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $22,447 2023
Teens To Trails ME$258,322 Executive Director $64,059 $64,784 2024
Msi Youth Foundation Inc IN$268,433 Director $2,341 $2,494 2024
Berkshire Summer Music Inc MA$268,484 President $52,000 $47,194 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $104,653 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted9th

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 (Okema Charles) 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 490 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,726 is reasonable (approximately the 9th 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.