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PeerBasis
Compensation Comparability Determination

Florida Beverage Association

Executive Director / CEO

EIN 596193024
FL · NTEE Z99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Castro Dewitt, Executive Director / CEO ($240,831) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$824 total compensation of comparable organizations → $509,902 $240,831
$12,99410th
$35,85125th
$64,246Median
$93,57975th
$127,27790th
$240,831This org · 99th
p10$12,994
p25$35,851
p50$64,246
p75$93,579
p90$127,277
$240,831

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Ohio High School Basketball Coaches Assoc IncOH $436,383$12,632 990
Satyana InstituteCO $435,960$3,408 990
Women's Foundation Of GeneseeNY $437,836$98,582 990
Small Wonders Child Care CenterincNY $434,669$111,930 990
Molalla River Watch IncOR $434,329$73,798 990
King Child Supervision IncMI $434,026$65,330 990
Hope IncMN $433,334$92,882 990
ArtspanCA $432,105$141,697 990
Apollo Chamber PlayersTX $443,892$54,664 990
Four Winds Of Indian Education IncCA $445,809$52,674 990
Kimberly-shirk AssociationCA $445,921$74,111 990
Race For The RescuesCA $445,990$55,151 990
Trinity Terrace IncWI $446,574$25,184 990
Inland Valley Repertory TheatreCA $446,902$32,047 990
St Luke AssociationWA $425,148$509,902 990
Sound LearningWA $423,767$55,708 990
Global Enteral Device SupplierGA $453,349$201,313 990
Minnesota Council For QualityMN $419,951$145,761 990
Forest Service Employees ForOR $454,119$145,137 990
Silver Impact IncFL $454,495$70,000 990
Lundberg AssociationWA $454,786$509,902 990
Cleansing Stream MinistriesCA $417,659$63,093 990
Highline Heritage MuseumWA $456,861$74,295 990
Seeds Of LearningCA $457,240$87,162 990
Poteau Chamber Of CommerceOK $415,985$79,697 990

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 FL 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted91st

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 (Elizabeth Castro Dewitt) 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 217 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $240,831 is reasonable (approximately the 99th 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). 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.