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PeerBasis
Compensation Comparability Determination

Happier Valley Comedy Inc

Executive Director / CEO

EIN 474942147
MA · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamela Victor, Executive Director / CEO ($65,127) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pamela Victor — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,202 total compensation of comparable organizations → $287,889 $65,127
$19,08710th
$42,53225th
$66,477Median
$95,06275th
$118,46990th
$65,127This org · 49th
p10$19,087
p25$42,532
p50$66,477
p75$95,062
p90$118,469
$65,127

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 MA 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
Pathway Financial Education MO$344,022 Executive Director $35,045 $42,526 2023
W House Inc TN$344,755 Executive Di $51,833 $60,631 2024
Oncology Association Of Naturopathic Physicians AK$344,997 Executive Director $60,892 $64,784 2024
Edwins Second Chance Life Skills Center OH$342,059 Pre., Secretary & Treasure $19,654 $23,165 2024
2nd Chance Ms MS$345,669 Program Director $55,000 $68,167 2024
Louise H Batz Patient Safety Foundation TX$341,013 Executive Director $52,500 $60,168 2023
Association Of Computer Technology Educa ME$339,711 Executive Director $87,112 $99,937 2023
Plaza Comunitaria Sinaloa CA$348,476 Chief Executive Officer $69,807 $69,061 2023
Knox Regional Development Alliance KY$349,328 President/ce $150,000 $184,635 2023
Literacy Volunteers Of America Essex & NJ$350,582 Trustee $18,798 $19,229 2023
Titusville Regional Literacy Council PA$350,618 Executive Director $42,466 $48,518 2023
Faith Community Nurse Network MN$336,612 Executive Di $3,333 $3,665 2024
The Institute Of Classical CA$336,507 Chapter Dire $101,823 $100,735 2023
Carley Cunniff-peter S Dixon Md CT$335,019 Executive Dir. $165,000 $172,160 2024
Minnesota Logger Education Program MN$354,004 Executive Di $94,500 $103,912 2024
American Institute Of Healthcare Compliance OH$332,828 Lpn, Bs, Cca, Cifha, Cha, Chcm, Chbs, Chco, Ohcc, Cmdp, Icdct-cm/pcs $54,223 $65,798 2023
Cleveland Empowerment Foundation MS$332,100 Director, Ch $27,217 $34,729 2023
Alaska Policy Forum Inc AK$355,370 Ceo/non-voting Secretary $86,923 $95,210 2023
Clifford Antone Foundation TX$329,181 Executive Director $68,500 $76,252 2024
Starting Now Corporation FL$328,951 Director $72,664 $78,207 2023
Ct League Of Conservation Voters CT$327,117 President $64,739 $67,548 2024
Institute For Inclusion In The Legal IL$361,253 Ceo $92,591 $101,298 2024
California State Society For Opticians CA$326,005 Executive Officer $42,600 $40,935 2024
Mindful Birthing And Parenting CA$323,526 Vice President $28,550 $27,434 2024
Monadnock Art X Tech NH$365,852 Executive Director $49,962 $52,855 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default49th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted42nd

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 (Pamela Victor) 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 150 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,127 is reasonable (approximately the 49th 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.