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PeerBasis
Compensation Comparability Determination

Joyful Child Foundation-in Memory Of Samantha Runnion

Executive Director / CEO

EIN 550794474
CA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erin Runnion, Executive Director / CEO ($47,640) against every comparable organization that fit the selection criteria — 57 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: Erin Runnion — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $139,434 $47,640
$14,08810th
$26,80825th
$50,000Median
$73,98375th
$99,06590th
$47,640This org · 49th
p10$14,088
p25$26,808
p50$50,000
p75$73,983
p90$99,065
$47,640

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 CA 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 Riverside CA$224,544 Executive Director $65,068 $61,572 2025
Accelerate Education Group CA$239,395 President $27,600 $26,808 2024
Sebastopol Sea Serpents CA$240,202 Head Coach $143,552 $139,434 2024
Restorative Resources CA$222,393 Executive Dir. $46,600 $45,263 2024
Academy Project CA$221,677 Exeuctive Director/president $24,709 $24,000 2024
Nature Rangers Wilderness Programs CA$243,102 Executive Director $46,489 $45,155 2024
Sunbeam Kids International CA$220,055 Secretary $12,000 $12,492 2022
City Hearts Kids Say Yes To The CA$243,926 Executive Di $101,250 $98,345 2024
Mountains 2 Sea CA$219,066 Executive Director And Field Instructor $78,747 $74,516 2025
Student Movement Of Justice And Opportunity CA$246,623 Executive Director $38,400 $37,298 2024
Student Runners Of Orange County Inc CA$216,431 Executive Dir. $50,000 $47,314 2025
Sasc CA$213,204 Secretary $6,575 $6,386 2024
Venture Free Foundation CA$251,027 Executive Director $46,800 $45,457 2024
805 Mustangs Llc CA$211,639 President $72,000 $69,934 2024
Youth Utilizing Power And Praise Organization CA$252,823 Executive Director $54,000 $54,000 2023
Helping Our People Eat CA$210,750 Ceo $18,626 $18,092 2024
10-10 Academy CA$207,742 Secretary $53,403 $50,534 2025
Franklin Kids CA$206,402 President $40,500 $40,500 2023
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $25,000 2023
The Undefeated Foundation Inc CA$259,000 Director $50,000 $50,000 2023
Dream Weavers Helping Dreams Become Reality CA$204,500 President $90,800 $88,195 2024
Servicing Every Soul CA$204,289 Board Member/executive Director $15,600 $15,152 2024
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $19,426 2024
Black Surf Santa Cruz Inc CA$202,836 President $85,067 $85,067 2023
Elevate Your G A M E CA$200,362 Exec Director/secretary $67,127 $65,201 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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)47th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted49th

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 (Erin Runnion) 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 57 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,640 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.