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PeerBasis
Compensation Comparability Determination

From Cradle To College Foundation

Executive Director / CEO

EIN 815170404
FL · NTEE T30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marie O'connell, Executive Director / CEO ($100,450) against every comparable organization that fit the selection criteria — 225 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

225 organizations qualified on sector, size, and geography 225 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,141 total compensation of comparable organizations → $332,561 $100,450
$14,34310th
$29,25225th
$52,744Median
$85,30775th
$122,04790th
$100,450This org · 85th
p10$14,343
p25$29,252
p50$52,744
p75$85,307
p90$122,047
$100,450

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Great Southwest Equestrian FoundationTX $328,505$26,049 990
Indie Chicas Fc IncID $329,064$88,607 990
Appropriate Place IncNJ $326,902$79,006 990
Bikes Blues & Barbeque IncAR $329,936$41,881 990
Maji Safi GroupCO $331,801$38,832 990
The Elmore Bolling Initiative IncAL $323,502$4,722 990
Auxiliary To Greenville Health SystemSC $332,699$95,042 990
The Buck Fifty IncOH $322,619$21,843 990
Home Health Care FoundationPA $334,192$12,259 990
Central Florida EducationalFL $321,167$47,938 990
Missouri Coalition Of Recovery SupportMO $319,660$32,598 990
Pikes Peak Or Bust Rodeo FoundationCO $318,025$38,185 990
Moebius Syndrome FoundationCO $338,157$94,314 990
The Dominguez Dream In Memory OfCA $317,313$66,989 990
One By One Costa RicaNC $316,898$21,291 990
Dake Foundation For ChildrenNY $316,350$55,141 990
Leading EducationDC $315,241$5,974 990
Explore Ministries IncAR $340,878$323,777 990
Ministry Services Group IncGA $314,000$3,296 990
Mds Foundation IncMA $313,380$34,271 990
Kurt Warner First ThingsMO $343,174$80,910 990
Samaritan Ministries IncMD $312,260$57,566 990
Living Resources Foundation IncNY $311,021$25,877 990
School Of Choice Education OrganizationIL $345,648$134,275 990
New Jersey State Federation Of Womens ClubsNJ $310,251$14,241 990

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 FL 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 default85th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted88th
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 (Marie O'connell) 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 225 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,450 is reasonable (approximately the 85th 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.