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PeerBasis
Compensation Comparability Determination

Orphans First

Executive Director / CEO

EIN 680614218
CA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janey L Demeo, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $246,720 $12,000
$6,09310th
$14,63625th
$28,172Median
$47,46375th
$70,46290th
$12,000This org · 21st
p10$6,093
p25$14,636
p50$28,172
p75$47,463
p90$70,462
$12,000

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.

OrganizationStateTotal revenueTotal compSource
Central Mississippi PreventionMS $71,465$18,456 990
Polack Family Supporting FoundationWA $71,475$66,005 990
Trempealeau County Homes IncWI $71,490$30,441 990
Sequel IncSD $71,064$14,736 990
Walker Methodist Health Center IncMN $71,858$33,259 990
Huntsville Commuity Of HopeAL $70,424$66,837 990
Love The ChildTX $70,410$7,838 990
Hermosa Beach Kiwanis FoundationCA $72,205$5,828 990
Drake Community Development IncNC $70,334$25,924 990
Handi-crafters' Foundation IncPA $70,265$20,575 990
The 565 Mayfield FoundationCA $70,154$19,611 990
Creative Housing Ii Beechwood IncOH $70,035$10,735 990
Just Keep Smiling IncAL $69,842$15,640 990
International Mission CenterMO $72,854$59,195 990
Elizabeth FoundationGA $69,744$13,973 990
Children Requiring A Caring KommunityNC $73,080$71,557 990
Rise Together MinistriesMO $73,112$35,325 990
La Crosse Area Veterans Mentor ProgramWI $69,466$19,724 990
Wildcat Ultimate FrisbeeIL $69,396$8,641 990
Alterra Mountain CompanyCO $69,315$195,722 990
Creative Housing I Bretton WoodsOH $69,250$10,687 990
Maxcen Housing Society Inc Ohio BranchOH $73,359$6,181 990
Life Services Network FoundationIL $69,222$34,694 990
Friends Of Gwinnett County Seniors Services IncGA $69,043$2 990
Born Again Bargains IncMS $73,658$33,450 990

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 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted15th

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 (Janey L Demeo) 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 426 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 21st 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.