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

Nikwasi Initiative

Executive Director / CEO

EIN 815300644
NC · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Eisenbraun, Executive Director / CEO ($93,650) against every comparable organization that fit the selection criteria — 241 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

241 organizations qualified on sector, size, and geography 241 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,359 total compensation of comparable organizations → $157,951 $93,650
$16,54210th
$33,11825th
$54,921Median
$74,84075th
$90,49890th
$93,650This org · 91st
p10$16,542
p25$33,118
p50$54,921
p75$74,840
p90$90,498
$93,650

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 NC 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
Up Community Services Inc MI$221,417 Executive Director $21,784 $21,761 2023
Graces Of Gurleyinc AL$222,252 Executive Di $45,200 $47,259 2023
Centre South Main Streets Inc MA$221,175 Executive Director $85,000 $69,951 2025
The Des Moines Urban Experience IA$222,601 Executive Dir. $17,958 $19,030 2023
Community Services United CA$220,114 Director $54,600 $44,321 2024
Discover The Real West Virginia WV$223,964 Executive Di $95,068 $94,268 2025
Logan County Tourism Bureau IL$218,666 Former Director $46,588 $43,055 2024
Mosaic Community Builders Inc GA$218,412 Director $48,000 $46,709 2023
Blackjack Water Association Inc MS$217,820 Billing $15,800 $16,542 2024
The Weatherford Square TX$217,135 Executive Di $104,022 $97,816 2024
The Rhode Island Organizing Project RI$216,804 Executive Director $82,439 $76,504 2023
The Huub Inc NJ$226,750 Community Organizer $33,300 $27,949 2024
El-shaddai Refuge Homes Community Development Corporation NV$216,313 Director Of Childcare $11,388 $10,730 2024
Bridgton Community Center ME$215,817 Executive Dir. $52,500 $49,418 2024
Melanin Market Inc FL$228,279 President $45,000 $39,739 2024
Corporate Volunteer Council Of Atlanta GA$215,015 Executive Director $96,210 $90,937 2024
Allen Ame Neighborhood Preservation & Developme NY$214,996 Executive Director $72,337 $63,261 2023
Dynamic Community Development Corporation FL$229,047 Business Developer $42,686 $37,695 2024
Newport News Green Foundation Inc VA$229,111 Executive Di $71,050 $66,393 2023
Leadership Pasadena Inc CA$214,359 Board Member $39,700 $31,395 2025
Haverhill Heritage Inc NH$214,079 Pres $31,000 $27,703 2023
Midwest Education And Community Outreach WI$214,069 President $44,000 $43,197 2024
Cascade Residential Inc FL$229,585 President $77,885 $70,811 2023
Build Galveston TX$230,106 Executive Director (Thru 11/24) $119,389 $112,266 2024
Community Realignment Education Program CA$230,414 Program Director $93,062 $75,541 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default91st
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted86th

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 (Elaine Eisenbraun) 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 241 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $93,650 is reasonable (approximately the 91st 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.