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PeerBasis
Compensation Comparability Determination

West End Center Inc

Executive Director / CEO

EIN 760724865
GA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of O'berian Geter, Executive Director / CEO ($30,788) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $228,610 $30,788
$18,25510th
$40,04725th
$63,985Median
$87,29275th
$109,84290th
$30,788This org · 20th
p10$18,255
p25$40,047
p50$63,985
p75$87,292
p90$109,842
$30,788

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

OrganizationStateTotal revenueTotal compSource
Pop-up Birthday FoundationTX $367,410$64,666 990
Arigatou International-new York IncNY $368,331$87,292 990
Empower Sports CorporationOH $368,697$82,163 990
Worthy Of LoveCA $369,020$69,235 990
Shout IncCO $366,563$101,892 990
Morven Park IncVA $369,909$12,938 990
International Association For Child AidCA $365,647$54,220 990
Children's Learning Center OfMO $365,464$59,683 990
Childrens Book ProjectCA $370,560$18,245 990
Virgin Valley Family Services IncNV $363,388$33,232 990
Court Appointed Special Advocates Of Paulding County IncGA $362,544$59,250 990
Stronger Than My FatherTN $361,773$70,356 990
Campaign For Children And FamiliesCA $374,666$67,268 990
Children's Focus FoundationDC $360,604$78,111 990
Magnolia CounselingCA $375,501$103,310 990
Citykids Foundation IncNY $357,952$9,427 990
Interfaith Children's Movement IncGA $379,178$69,934 990
Friends Of OhanaAZ $379,270$63,553 990
Alpha HouseMO $379,702$43,780 990
Youth4youthazAZ $381,548$143,785 990
Mykingstonkids IncNY $383,422$74,184 990
Children's Institute Of WattsCA $383,797$52,878 990
Joshua Community Connectors IncKY $351,555$103,432 990
Carters CrewAR $350,867$753 990
Rick's Place IncMA $385,376$68,589 990

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 GA 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (O'berian Geter) 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 177 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,788 is reasonable (approximately the 20th 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.