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PeerBasis
Compensation Comparability Determination

Children Fed

Executive Director / CEO

EIN 811725218
OH · NTEE P31
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carlos Palacios Vasquez, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 832 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Carlos Palacios Vasquez — reported title “Graphic Designer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

832 organizations qualified on sector, size, and geography 832 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $224,215 $90,000
$7,30210th
$14,48725th
$28,114Median
$44,69375th
$63,26990th
$90,000This org · 97th
p10$7,302
p25$14,487
p50$28,114
p75$44,693
p90$63,269
$90,000

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 OH 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
Christopher Housing WA$117,987 President And Ceo $24,457 $19,860 2023
Delaware Family Restoration Services Inc DE$117,989 Dir Development $60,775 $52,424 2024
Mercy Outreach Ministries Iv Inc OH$118,003 Executive Director $16,318 $15,675 2023
Lagoshen Family Life Skills & Enrichment Center TN$118,013 Day Care Director $27,040 $25,039 2024
Pearson Foundation MS$118,082 President $21,023 $20,627 2024
Jeffersons Foundation KS$118,085 Executive Director $42,497 $41,639 2023
Refugio Ministries Inc GA$117,819 President $66,709 $59,089 2024
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $3,558 2023
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $117,386 2024
Restan Corp OH$117,770 President $11,008 $10,271 2024
Community Living Corporation MA$117,622 Ceo $23,870 $18,409 2025
Long Island Toy Lending Center NY$117,610 Director $67,000 $54,910 2023
Tacoma Slavic Association WA$117,550 Director Of Info&ref Srvs $17,524 $14,230 2023
Dogsinvests Inc WI$118,493 Administrative Director $31,000 $28,521 2024
Utah 1033 Foundation UT$117,414 President $75,000 $67,622 2024
Guardian Angel Service MI$118,639 President $36,301 $33,008 2024
Assisted Payment Services MN$118,782 President $4,440 $3,865 2024
Sacramento Association Of Realtors CA$116,983 Executive Director $13,287 $10,108 2024
Texas Association Of Soccer Coaches TX$119,065 Chief Operat $18,125 $15,972 2024
Social Science Observatory CA$119,170 President $89,100 $69,780 2023
Finney County Childcare & Early Learning KS$119,311 Executive Director $32,308 $31,657 2023
Sheltering Grace Ministry Ltd GA$119,327 President/ex $20,629 $18,273 2024
Invitation Ministries TN$116,619 President $15,534 $14,384 2024
The Nanny Loft Foundation Inc PA$119,404 President $27,006 $23,725 2024
Helping Hands Of Middle & West Tennessee TN$116,475 Ceoprogram Director $82,000 $73,975 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2022 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 OH 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 default97th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted74th

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 (Carlos Palacios Vasquez) 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 832 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 97th 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.