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PeerBasis
Compensation Comparability Determination

Curenfwithjack

Executive Director / CEO

EIN 465178351
GA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth O'brien, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth O'brien — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $276,819 $62,500
$13,91810th
$24,60125th
$45,929Median
$71,05175th
$92,67490th
$62,500This org · 70th
p10$13,918
p25$24,601
p50$45,929
p75$71,051
p90$92,674
$62,500

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 GA 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
American Diplomacy Foundation CT$179,500 President And Secretary $155,795 $149,570 2023
Lincoln-way High School Foundation IL$179,721 Executive Di $60,000 $58,665 2024
Literacy Lubbock TX$178,019 Executive Director $75,328 $74,941 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $15,165 2025
Unity Foundation ME$177,085 Ceo/chairman $86,544 $88,733 2023
Lectica Inc Fka Dev Test Svs MA$176,554 Pres, Treas, Clerk $51,193 $47,103 2023
Friends Of Transit AZ$176,478 Executive Director $90,000 $86,083 2024
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $53,553 2024
Agc Of Iowa Foundation IA$183,174 Executive Vice President $31,254 $34,034 2024
Church Leadership Development TX$175,460 President $76,920 $78,785 2023
Tennessee Advocates For Planned TN$175,276 Executive Di $95,771 $100,120 2024
Jewels Academy IA$174,974 President $39,582 $43,103 2024
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $22,983 2023
Cardio-facio-cutaneous International NY$184,530 Former Executive Director $67,516 $62,469 2023
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $16,863 2023
The Home Team - Miami Inc FL$173,584 Director $79,425 $74,207 2024
Lite House Partners Inc GA$185,332 Executive Director $183 $188 2023
Kid Kare Project Inc IN$185,552 Office Manager $7,737 $8,115 2024
Newport-mesa High School CA$185,868 Secretary/treasurer $1,200 $1,031 2024
Cbee Foundation CA$187,131 Ceo $182,431 $156,670 2024
Research Support Fund MA$171,417 Board President $37,776 $33,761 2024
Marriage And Relationship Education Center Inc MD$171,221 Executive Director $47,508 $45,478 2023
Education In Dance And NJ$170,931 Vice President $191,743 $170,262 2024
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $15,060 2025
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $42,979 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default70th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted65th

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 (Elizabeth O'brien) 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 217 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 70th 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.