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PeerBasis
Compensation Comparability Determination

Evvaylois Foundation

Executive Director / CEO

EIN 811154895
TX · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zelda Moore, Executive Director / CEO ($24,605) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $141,989 $24,605
$11,11710th
$23,78625th
$46,877Median
$68,69075th
$94,75290th
$24,605This org · 27th
p10$11,117
p25$23,786
p50$46,877
p75$68,690
p90$94,752
$24,605

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 TX 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
Ri Hospitality Education Foundation RI$219,579 President/ceo $21,536 $20,644 2023
Fmha Empowerment Institute Llc NC$217,699 Secretary $9,469 $9,500 2024
Auto Repair Transformation WA$223,137 Executive Dir. $50,834 $44,193 2024
Ibew Local 17 Joint 6-17-b Training MI$213,549 Trustee $60,174 $62,090 2023
International Association Of Heat & 53 A LA$227,422 Training Director $82,417 $88,121 2024
Milestone Of Tn TN$208,853 President $64,000 $65,323 2024
Daytona Beach Electrical Joint Apprenticeship FL$208,382 Training Director / Ex. Direct $43,618 $40,963 2023
Eldreds Nursery Foundation TX$230,855 Board Member $500 $500 2023
Woodwork Career Alliance Of North America VA$206,820 Scott Nelson President $48,575 $45,541 2024
Automotive Industry Apprenticeship Trust CA$232,917 Administrator $113,057 $97,594 2023
Anders & Anders Foundation CA$204,545 Executive Director $37,175 $30,367 2025
Baltimore Green Justice Workers MD$236,775 President $67,608 $61,374 2024
Jobs For Americas Graduates Of Pennsylvania PA$200,009 Director $89,038 $83,995 2025
Insulators Local 37 Joint Apprenticeship IN$238,754 Director/administrator $79,709 $84,032 2023
West Central Ohio Manufacturing OH$244,260 Managing Director $56,700 $58,313 2024
Friends Of The Gallatin National Forest MT$249,311 Treasurer $9,913 $10,376 2024
Bridge Of Tiftarea Inc GA$250,868 Director $34,327 $33,514 2024
Edu-tech Enterprises Inc GA$185,700 Director/program $73,900 $74,282 2023
Seattle Area Roofers WA$256,089 Trustee $24,032 $20,893 2024
Montgomery Electrical Joint AL$179,875 Training Director $12,246 $12,847 2024
Plasterers & Cement Masons OH$262,365 Instructor $55,037 $58,274 2023
Internat'l Union Of Operating Engineers NY$264,242 Administrator $134,575 $121,568 2023
Tools & Tiaras Inc NY$266,644 President $47,200 $42,638 2023
Nsca Education Foundation IA$170,678 Executive Director $21,088 $22,421 2024
Jt Mitchell Pre-apprentice Academy CA$268,185 Director $23,600 $19,788 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted16th

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 (Zelda Moore) 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 44 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,605 is reasonable (approximately the 27th 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.