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PeerBasis
Compensation Comparability Determination

Virginias One Church One Child Inc

Executive Director / CEO

EIN 541545718
VA · NTEE P99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cassandra Calender Ray, Executive Director / CEO ($35,379) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Cassandra Calender Ray — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$840 total compensation of comparable organizations → $587,599 $35,379
$13,00310th
$28,00925th
$54,028Median
$76,10875th
$96,44490th
$35,379This org · 31st
p10$13,003
p25$28,009
p50$54,028
p75$76,108
p90$96,444
$35,379

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 VA 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
Beyond Limits Inc MN$256,533 Executive Di $70,000 $71,636 2025
Iredell Community Outreach NC$257,648 Executive Director $35,378 $38,861 2024
Junebug Mother And Child Inc VT$253,845 Excutive Director $59,085 $63,222 2024
Kukulu Kumuhana O Anahola HI$252,145 Executive Dir. $69,022 $65,694 2024
Share Community CA$251,687 President $95,596 $87,755 2024
Next Steps The Colony TX$249,284 Case Manager $75,371 $82,518 2023
Dor-tran Inc WI$263,459 Executive Director $58,995 $65,499 2024
Waterfront Village Inc DC$248,116 Executive Director $77,500 $72,300 2024
Gift Of Hope Inc MO$247,837 Executive Di $83,121 $91,180 2025
Williamsburg Area Faith In Action I VA$247,693 Executive Director $69,615 $71,457 2024
Victory Restoration Centers LA$246,790 President $3,462 $4,053 2024
Fish For Life Inc CA$246,187 President $70,000 $64,258 2024
Federation Of Families Of Florida Inc FL$265,746 Executive Director $64,250 $66,061 2023
A Loving Choice Adoption Associates NJ$266,226 Executive Dir. $39,000 $37,018 2024
Improving Healthcare Culture MA$266,237 President $60,000 $59,012 2023
Beyond Violence Inc PA$244,604 Executive Director $43,680 $47,675 2023
Project Athena Foundation AZ$267,730 Secretary $26,500 $27,894 2023
Entrusted Houston TX$243,479 Executive Dir. $40,000 $43,793 2023
Woosaa Wellness Inc NY$242,434 Chair $70,019 $69,249 2023
Evangelical Alliance For Immigration AR$241,550 Director $80,500 $96,195 2024
Lets Go Services VA$240,936 Executive Director $33,231 $34,110 2024
Word Game Players Organization MN$240,589 Treasurer, Director $3,800 $3,992 2024
Edgehill Neighborhood Partnership TN$271,179 Executive Dir. $93,280 $107,315 2023
El Sistema Usa NC$240,424 Executive Director $95,000 $107,435 2023
Crisis Consulting International CA$271,599 President $30,000 $28,353 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2025 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 VA 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 default31st
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted27th

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 (Cassandra Calender Ray) 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 154 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,379 is reasonable (approximately the 31st 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.