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PeerBasis
Compensation Comparability Determination

Solvang School Education Foundation

Executive Director / CEO

EIN 770373606
CA · NTEE B99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jody Williams, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$924 total compensation of comparable organizations → $187,258 $18,000
$1,93710th
$15,62725th
$35,843Median
$89,89275th
$130,77890th
$18,000This org · 31st
p10$1,937
p25$15,627
p50$35,843
p75$89,892
p90$130,778
$18,000

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
Fem Empowerment MovementCA $168,811$106,924 990
Los Medanos College FoundationCA $174,647$27,470 990
Newport-mesa High SchoolCA $185,868$1,232 990
Cbee FoundationCA $187,131$187,258 990
Architectural Foundation OfCA $189,680$154,632 990
The Harry L Dougherty And Sakae KCA $138,680$10,385 990
Off-grid RetreatsCA $208,253$29,404 990
Whittier Friends SchoolCA $209,474$17,374 990
San Diego Rhythmic Gymnastics AcademyCA $122,800$27,943 990
Hip Hop Congress IncCA $226,661$2,642 990
LitcampCA $237,327$49,000 990
Unscripted LearningCA $238,654$42,281 990
Women In Data Science And Analytics IncCA $244,455$103,944 990
Exhibit EnvoyCA $245,263$65,313 990
San Diego Writers InkCA $254,748$85,208 990
Informed California FoundationCA $254,981$924 990

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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted31st

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 (Jody Williams) 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 16 similarly situated organizations (Same NTEE sector (B99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 31st 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.