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PeerBasis
Compensation Comparability Determination

Right From The Start

Executive Director / CEO

EIN 821455687
GA · NTEE O11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debra Caballero, Executive Director / CEO ($67,031) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Debra Caballero — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,351 total compensation of comparable organizations → $149,645 $67,031
$8,40410th
$16,25525th
$27,126Median
$63,06475th
$91,72990th
$67,031This org · 76th
p10$8,404
p25$16,255
p50$27,126
p75$63,064
p90$91,729
$67,031

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 GA 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
Kc United Youth Family Sports & Education Association KS$299,174 Program Director $16,368 $18,105 2023
Franklin-simpson Baseball Boosters Inc KY$284,055 Treasurer $2,200 $2,351 2024
Clearwater Aquatic Team Inc FL$270,228 President $29,802 $27,126 2025
Will Work For Kids Nonprofit Group Inc FL$325,436 Director $11,253 $10,514 2024
Gillwell Foundation NE$348,947 Secretary/executive Direct $57,264 $63,064 2023
Journeymen Institute WA$353,181 Executive Director $78,571 $72,028 2023
Friends Of The Children - OR$358,161 Executive Director $21,321 $19,692 2024
La Fencing Academy Of Pomona CA$360,625 President $21,400 $18,378 2024
Friends Of St Lawrence-watts Youth Center CA$363,431 Executive Director $85,234 $71,312 2025
Home Plate Properties TX$219,714 President/executive Director $12,965 $12,898 2024
Bgcco Milo-grogan Holding Company OH$373,161 Chief Executive Officer $31,794 $33,491 2024
North Yellowstone Education Foundation MT$383,677 Executive Dir. $45,000 $49,668 2023
Girl Scouts Of Southern Arizona AZ$390,651 Ceo $16,995 $16,255 2024
Boys & Girls Club And Family Center Of Bristol Inc CT$400,000 Chief Executive Officer $160,478 $149,645 2024
Friends Of Explorer Post 58 OR$427,852 Executive Director $127,547 $121,280 2023
Free Enterprise Foundation Inc IL$429,221 Secretary $5,205 $5,240 2023
Gsnetx Stem Center Of Excellence TX$441,487 Ceo $36,402 $36,215 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted35th

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 (Debra Caballero) 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 17 similarly situated organizations (Same NTEE sector (O11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,031 is reasonable (approximately the 76th 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.