Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Three Oclock Project

Executive Director / CEO

EIN 812133947
LA · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Chatelain, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Chatelain — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$897 total compensation of comparable organizations → $234,067 $85,000
$17,12210th
$26,27325th
$47,439Median
$75,53175th
$107,91290th
$85,000This org · 81st
p10$17,122
p25$26,273
p50$47,439
p75$75,531
p90$107,912
$85,000

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 LA 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
Philadelphia Middle College Foundation PA$455,182 Director $40,000 $35,186 2024
United World Schools Usa Inc NJ$457,065 Executive Director $150,000 $118,136 2024
South Carolina First Steps To SC$454,600 Executive Di $75,960 $71,966 2023
Our Grounds Inc FL$454,334 Executive Director And Occupational Therapist $83,077 $68,843 2024
Friends Of Woodstock School Inc WA$459,722 Administrative Manager $58,667 $47,701 2023
Wakiya Foundation Inc VA$450,050 President $27,500 $25,102 2022
Developmental Educational Services PA$449,301 Executive Director $10,528 $9,261 2024
Saint Sebastian Project Inc CA$447,196 Executive Director $27,000 $20,565 2024
Vbr Research And Education VT$445,559 Ed Vt Talent Pipeline $41,981 $37,273 2024
Quincy Catholic Elementary Schools IL$443,476 Executive Di $72,800 $63,132 2024
Friends Of Israel Sci-tech Schools NY$472,876 Executive Di $69,659 $57,164 2023
Colorado School Finance Project Inc CO$434,220 Executive Director $128,414 $105,816 2025
Fillmore Community Auction MN$432,357 President $1,000 $897 2023
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $33,974 2024
Corporate Tax Foundation AZ$482,198 President $23,416 $19,864 2024
Rising Act Films Inc GA$426,726 President $104,000 $92,241 2024
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $108,810 2024
Edina Give And Go MN$421,928 Executive Di $52,050 $44,198 2025
District 51 Foundation CO$418,802 Executive Di $20,558 $17,902 2023
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $70,373 2024
12tribe Films Foundation NY$418,314 Board Member $13,771 $10,977 2024
Cuny School Of Labor And Urban Studies NY$412,275 Executive Director (To Dec '23) $38,553 $30,730 2024
Helena Education Foundation MT$407,493 Executive Director $80,640 $78,941 2023
Independent Schools Corporate Tax Fnd AZ$504,812 President $21,407 $18,160 2024
Southeast Community Foundation CA$506,443 Ceo $92,500 $72,538 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default81st
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted61st

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 (Emily Chatelain) 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 84 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 81st 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.