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PeerBasis
Compensation Comparability Determination

Focusedkids

Executive Director / CEO

EIN 814090184
CO · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Petersen, Executive Director / CEO ($71,500) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,591 total compensation of comparable organizations → $138,903 $71,500
$14,76510th
$27,51225th
$57,694Median
$77,42675th
$97,48090th
$71,500This org · 68th
p10$14,765
p25$27,512
p50$57,694
p75$77,426
p90$97,480
$71,500

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 CO 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
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $54,356 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $138,903 2023
Restore Assemble Produce WA$403,672 Executive Director $78,500 $73,296 2024
Actup Theater Inc CT$405,607 Executive Director $132,805 $133,695 2023
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $19,396 2024
The Children Are Our Future NM$387,948 President $6,000 $6,929 2023
300 For 300 MI$386,925 Executive Director $77,268 $83,174 2024
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,592 2024
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $69,141 2023
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $52,259 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $36,835 2024
Carolina Winter Ensemble Association Inc SC$423,236 President $7,903 $8,852 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $12,980 2023
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $33,302 2023
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $84,741 2024
The Elm Project CT$429,437 Executive Director $89,040 $87,065 2024
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $55,296 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $62,558 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $54,310 2024
Made For More Foundation Inc FL$359,152 President $76,231 $74,684 2024
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $37,122 2025
Projectivity Group Inc NY$440,425 Executive Director $42,692 $40,232 2024
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $88,019 2024
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $137,696 2023
Run Minnesota MN$352,201 Executive Director $56,135 $57,846 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2024 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 CO 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted64th

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 (Amanda Petersen) 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 78 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,500 is reasonable (approximately the 68th 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.