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PeerBasis
Compensation Comparability Determination

Julian Oaks Youth Ministries

Executive Director / CEO

EIN 611601418
CA · NTEE N20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristina Massa, Executive Director / CEO ($53,750) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristina Massa — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$649 total compensation of comparable organizations → $163,571 $53,750
$3,48310th
$12,70525th
$35,571Median
$64,60575th
$73,25490th
$53,750This org · 65th
p10$3,483
p25$12,705
p50$35,571
p75$64,605
p90$73,254
$53,750

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
Kaleo On The River NE$226,824 Executive Directorex Officio $36,500 $45,463 2023
Sacramento Valley Bmx CA$228,770 Treasurer $10,020 $10,020 2023
Camp Cherith Of Western New York Inc NY$229,282 Executive Director $19,400 $20,301 2023
Tmm Ministries Inc TN$229,416 General Director $20,133 $23,804 2024
Girls In Gear Inc NJ$217,533 President $31,154 $31,288 2024
The Spirit Horse Ranch Inc HI$216,969 Director $19,394 $19,532 2024
Goodrich Memorial Library Inc VT$235,973 Head Librarian $38,908 $44,052 2024
Madison County Childrens Camp Inc NY$236,338 Exec Director $6,000 $6,099 2024
Hypothekids Inc NY$213,880 Executive Director $61,179 $64,022 2023
Kona Aerial Gymnastic Team Inc HI$238,104 Ceotreasurerdirector $3,000 $3,021 2024
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $12,705 2024
Regent Soccer Club Inc WI$212,120 President $1,080 $1,269 2024
Christian Camping International Inc CA$240,656 Ceo $163,571 $163,571 2023
Heroes On Horseback SC$243,952 Executive Director $64,076 $73,254 2025
Ironbull Inc WI$205,098 Executive Director $36,050 $42,350 2024
Mason County Library Board WV$246,749 Bookkeeper $28,080 $33,317 2025
Camp Magical Moments ID$204,519 Camp Director $20,445 $24,464 2024
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $39,100 2023
Wounded Spirits Ministries IN$249,801 Board Chairm $3,954 $4,691 2024
Wilmington Rowing Center DE$251,754 Director And Youth Coach $12,500 $14,174 2023
West Hartford Youth Soccer Assn Inc CT$252,078 League Coordntr $5,100 $5,538 2023
Camp Bethany Inc OH$255,682 Camp Manager $29,000 $35,571 2023
Partners In Adventure Inc VT$194,419 Executive Director $31,000 $35,098 2024
Lakeview Farms Mission MI$258,859 President $55,000 $65,743 2023
Grindstone Lake Bible Camp MN$188,628 Executive Director $19,500 $22,314 2023

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 default65th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted61st

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 (Kristina Massa) 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 71 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,750 is reasonable (approximately the 65th 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.