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

Tools & Tiaras Inc

Executive Director / CEO

EIN 821675434
NY · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judaline Cassidy, Executive Director / CEO ($47,200) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$553 total compensation of comparable organizations → $178,198 $47,200
$20,75410th
$39,86525th
$67,312Median
$91,41775th
$108,89390th
$47,200This org · 32nd
p10$20,754
p25$39,865
p50$67,312
p75$91,417
p90$108,893
$47,200

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 NY 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
Jt Mitchell Pre-apprentice Academy CA$268,185 Director $23,600 $21,905 2024
Internat'l Union Of Operating Engineers NY$264,242 Administrator $134,575 $134,575 2023
Apprentice Educational Fund NY$270,621 Union Trustee/training Dir $50,624 $49,172 2024
Plasterers & Cement Masons OH$262,365 Instructor $55,037 $64,510 2023
Proof Programs TN$272,200 President $23,750 $26,835 2024
Montana Operating Engineers & MT$273,249 Director $58,094 $67,312 2024
Seattle Area Roofers WA$256,089 Trustee $24,032 $23,128 2024
Alexandria Pipe Trades Joint LA$280,822 Business Manager $13,200 $15,623 2024
Bridge Of Tiftarea Inc GA$250,868 Director $34,327 $37,100 2024
Friends Of The Gallatin National Forest MT$249,311 Treasurer $9,913 $11,486 2024
West Central Ohio Manufacturing OH$244,260 Managing Director $56,700 $64,552 2024
Neurodiversity Works CO$292,414 Executive Director $108,973 $112,319 2024
Insulators Local 37 Joint Apprenticeship IN$238,754 Director/administrator $79,709 $93,023 2023
Spotted Eagle Inc WI$295,806 Executive Dir. $66,221 $74,339 2024
Baltimore Green Justice Workers MD$236,775 President $67,608 $67,941 2024
Automotive Industry Apprenticeship Trust CA$232,917 Administrator $113,057 $108,037 2023
Eldreds Nursery Foundation TX$230,855 Board Member $500 $553 2023
Qualitative Solutions CA$303,988 President & Ceo $169,343 $157,181 2024
International Association Of Heat & 53 A LA$227,422 Training Director $82,417 $97,549 2024
Auto Repair Transformation WA$223,137 Executive Dir. $50,834 $48,921 2024
Be Well Cafe MO$312,101 President $65,000 $74,001 2024
Ri Hospitality Education Foundation RI$219,579 President/ceo $21,536 $22,853 2023
Evvaylois Foundation TX$219,359 Ceo $24,605 $27,238 2023
Bullington Gardens Inc NC$314,727 Director $36,236 $40,245 2024
Flourish Of Cullman Inc AL$315,179 Executive Di $44,642 $53,372 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default32nd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted25th

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 (Judaline Cassidy) 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 59 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,200 is reasonable (approximately the 32nd 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.