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PeerBasis
Compensation Comparability Determination

New Creative Solutions Youth

Executive Director / CEO

EIN 611393477
KY · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Towanda Armstrong - Deceased 31523, Executive Director / CEO ($59,003) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Towanda Armstrong - Deceased 31523 — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $140,283 $59,003
$10,03710th
$27,04025th
$48,545Median
$66,81575th
$86,54990th
$59,003This org · 64th
p10$10,037
p25$27,040
p50$48,545
p75$66,815
p90$86,549
$59,003

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 KY 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
Worthy Beyond Purpose Inc CA$263,745 Executive Director $61,007 $47,627 2024
Girls On The Run Memphis TN$263,476 Executive Dir. $62,843 $58,181 2025
Lights Camera Discover AZ$263,314 Executive Di $10,726 $9,601 2023
Young Urban Christians & Artists Inc NY$262,956 Executive Director $75,000 $63,081 2023
Be Smooth Inc CA$264,506 Executive Dir. $106,314 $85,448 2023
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $62,257 2022
Roots Teen Center Inc MA$262,352 Executive Director [Thru 7/22] $31,441 $26,298 2023
Allegheny Youth Development PA$262,279 Executive Director $40,687 $36,683 2024
North Georgia Soccer Academy Inc GA$262,026 President $76,000 $69,087 2024
Turning Point Inc GA$265,638 Secretary $19,050 $17,317 2024
Pathway 2 Success Inc FL$261,629 President $110,222 $96,378 2023
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $48,462 2022
Youth World Education Project Inc AZ$260,580 Chairman Of The Brd Of Dir $77,903 $67,734 2024
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $50,226 2024
Under The Lights Flag Football Foundation Inc FL$267,380 President $24,320 $21,265 2023
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $15,613 2024
Memphis 13 Foundation TN$259,279 Exec Director $25,150 $24,606 2023
Independent Order Of Oddfellows NC$268,213 Exec Director $15,000 $14,013 2024
Msi Youth Foundation Inc IN$268,433 Director $2,341 $2,232 2024
The Undefeated Foundation Inc CA$259,000 Director $50,000 $40,187 2023
Berkshire Summer Music Inc MA$268,484 President $52,000 $42,246 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $93,680 2024
Movie Institute TX$258,885 Coo $55,715 $50,387 2024
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $20,093 2023
Teens To Trails ME$258,322 Executive Director $64,059 $57,992 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default64th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted63rd

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 (Towanda Armstrong - Deceased 31523) 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 490 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,003 is reasonable (approximately the 64th 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.