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PeerBasis
Compensation Comparability Determination

Computers For Kids Inc

Executive Director / CEO

EIN 562670151
CA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lewis Bair Jr, Executive Director / CEO ($4,875) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lewis Bair Jr — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $214,811 $4,875
$17,56410th
$37,19725th
$61,207Median
$82,57775th
$105,94890th
$4,875This org · 3rd
p10$17,564
p25$37,197
p50$61,207
p75$82,577
p90$105,948
$4,875

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
Gentlemen By Choice Community Development Corporation NV$241,875 Executive Director $64,853 $73,123 2024
This Child Here Inc FL$240,803 Executive Director $36,000 $38,041 2024
Heart To Heart Cac Harveymarionmcpherson Cac Inc KS$242,567 Executive Director $68,131 $82,794 2024
Florida Guardian Ad Litem Foundation Inc FL$240,198 Ceo $79,050 $86,000 2023
Children's Home Society Of America IL$242,887 Managing Dir $118,446 $127,608 2025
House Of Blessing TX$243,008 President $55,014 $61,902 2024
Child Advocacy Centers Of Wisconsin WI$239,529 Executive Director $82,688 $97,138 2024
Casa Of The 16th Jdc LA$243,654 Executive Direc $46,308 $55,879 2025
Marthas Vineyard Youth Task Force Inc MA$238,323 President $18,545 $18,263 2025
North River Care Inc FL$244,610 Executive Director $60,082 $65,365 2023
Child Advocacy Center Of Grant Co IN$237,701 Executive Di $66,082 $80,703 2023
Boys & Girls Club Of Central Sw Iowa IA$236,854 Administrator $48,700 $59,981 2024
Reinspire TX$235,882 Executive Di $39,164 $44,067 2024
Early Matters Inc TX$247,048 Directorpresident $80,000 $90,016 2024
Casa Of St Croix County Inc WI$235,690 Executive Di $67,803 $79,652 2024
Loveland Boxing Gym CO$247,524 President $67,067 $74,475 2023
Enlighten Communications Inc CO$248,085 President $64,800 $69,893 2024
Casa Of Polk County Inc OR$251,256 Executive Director $59,463 $62,115 2024
Westlawn Youth Network IL$251,654 Exec Dir $27,400 $30,301 2024
New Creations Ministries Inc MI$230,355 Executive Di $40,000 $46,441 2024
Restore Childhood NY$229,711 Founder $40,000 $40,657 2024
Southeast Casa Program SD$228,923 Executive Di $58,483 $72,602 2024
Bridges Child Placement Agency CO$254,004 Director $82,402 $86,588 2025
Advo-kids Casa Inc GA$227,759 Executive Dir. $41,438 $45,659 2025
City Without Orphans CA$227,532 Former Executive Director $59,138 $57,441 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Lewis Bair Jr) 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 158 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,875 is reasonable (approximately the 3rd 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.