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PeerBasis
Compensation Comparability Determination

Center For Participatory Change

Executive Director / CEO

EIN 562126417
NC · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Giannina Callejas Torres, Executive Director / CEO ($60,300) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Giannina Callejas Torres — reported title “Co-Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,713 total compensation of comparable organizations → $152,621 $60,300
$12,92010th
$28,86225th
$50,173Median
$72,20075th
$90,89390th
$60,300This org · 61st
p10$12,920
p25$28,862
p50$50,173
p75$72,200
p90$90,893
$60,300

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 NC 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
Allegheny Clarion Development Corp PA$184,087 Executive Di $35,650 $34,407 2023
Missional Chaplains Incorporated MI$183,503 Executive Di $69,996 $67,916 2024
New Entrepreneurs Opportunity Fund OH$182,506 Executive Director $42,000 $43,052 2023
Floyd County Friends Inc TX$187,262 Key Employee $14,842 $13,956 2024
Matsu Valley Rebuild AK$187,417 President $48,397 $43,495 2024
Cambio Pr Inc PR$181,250 Director $69,625 $69,625 2023
Sdhc Building Opportunities Inc CA$181,216 Interim Board Chair $73,722 $61,610 2023
Barre 2000 And Beyond Inc VT$180,928 Executive Director $65,383 $61,863 2024
Children And Adults Developmental Agency Programs PA$189,099 Executive Director $58,000 $54,371 2024
Independence Main Street Inc KS$189,222 Executive Di $49,033 $49,796 2024
East Village Community NY$189,528 Executive Director $81,163 $68,943 2024
Main Street Gardnerville NV$190,314 Executive Director $62,708 $60,833 2023
Village Of Wauwatosa Business Impro WI$191,615 Executive Director $82,500 $83,386 2023
Light Economic And Development Inc TX$177,820 Secretary/tr $6,670 $6,457 2023
Lifeworks Ministries Inc IN$177,361 Executive Di $54,000 $55,113 2023
Alliance Area Development OH$192,411 President $84,653 $84,284 2024
Northern Lights Building Company MN$176,435 Treasurer, Secretary $2,540 $2,359 2024
Bbb Business And Consumer Foundation ID$176,204 Ceo $89,280 $89,281 2024
Schenectady Greenmarket Inc NY$193,489 Executive Director $29,120 $25,466 2023
Jacksonville Main Street IL$193,806 Executive Director $36,984 $35,189 2023
Chesterfield County Coordinating Council SC$175,571 Director Of Operations $24,827 $24,348 2024
Dyersville Events Inc IA$175,347 President $22,375 $23,710 2023
Nuiqsut Community Development Fdn AK$175,000 Executive Di $148,500 $137,403 2023
Jasper County Neighbors United Inc SC$174,569 Executive Director $130,000 $124,204 2025
Chicago Housing Consulting Services Inc IL$195,510 Director $45,067 $41,649 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default61st
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted56th

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 (Giannina Callejas Torres) 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 192 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,300 is reasonable (approximately the 61st 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.