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PeerBasis
Compensation Comparability Determination

Celestial Services Inc

Executive Director / CEO

EIN 680144298
CA · NTEE I72
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phyllis Burden, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,284 total compensation of comparable organizations → $177,125 $52,500
$58,65310th
$65,53225th
$77,242Median
$91,07775th
$110,96990th
$52,500This org · 9th
p10$58,653
p25$65,532
p50$77,242
p75$91,077
p90$110,969
$52,500

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
Casa Of The High Plains Inc TX$323,108 Executive Di $53,594 $62,085 2024
Sexually Abused Children's Relief KS$329,106 Executive Director $54,677 $68,407 2024
Exploited Children's Help Organization KY$322,500 Executive Director $80,089 $102,590 2023
Epik Project WA$330,083 Executive Director $68,750 $71,282 2024
Unified Child Advocacy Network IL$331,902 Exec. Director $68,500 $80,292 2023
Child Abuse Prevention Services Of Tuscaloosa Inc AL$333,157 Director $50,140 $64,584 2023
Great Plains Casa For Kids Inc TX$317,993 Executive Di $63,716 $73,811 2024
Emma's House Bitterroot Valley - MT$314,213 Executive Director $103,286 $132,744 2023
Valley Of The Moon Children's CA$312,091 Director Of Programs $63,285 $65,154 2023
Fresno Child Abuse Prevention Council CA$311,555 Executive Director $106,181 $109,317 2023
Children's Advocacy Center TN$311,408 Executive Director $64,541 $76,540 2025
A Caring Place Child OH$310,505 Executive Di $52,192 $65,909 2023
Youth Services Bureau Of IN$346,570 Executive Di $54,159 $68,096 2023
Celebrate Children Foundation WI$305,214 Executive Director $29,353 $35,501 2024
Inheritance Adoptions TX$304,960 Executive Director $87,313 $101,147 2024
Hope Haven Of Hancock County Inc MS$348,779 Board Member $2,473 $3,284 2023
Unsilenced Project Inc CA$302,540 President $38,640 $39,781 2023
Randolph County Childrens Advocacy Center Inc WV$350,000 Executive Director $61,685 $75,353 2025
Edu4life AZ$300,636 Chief Executive Officer $65,943 $73,444 2024
Over The Rainbow PA$297,345 Executive Director $75,304 $86,966 2024
The Blue Ribbon Project MD$291,188 Presidednt&director $25,622 $28,560 2023
Cambria County Child Advocacy PA$365,235 Executive Di $74,026 $88,016 2023
Prevent Child Abuse Oregon OR$285,797 Executive Dir. $95,708 $102,930 2024
African Institute For Children Studies AZ$285,614 Executive Director $72,813 $79,005 2025
Child Assault Prevention Project Of Washoe County NV$280,285 Executive Director $65,000 $73,509 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 default9th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted6th

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 (Phyllis Burden) 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 67 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 9th 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.