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PeerBasis
Compensation Comparability Determination

A Lot Of Good

Executive Director / CEO

EIN 822062566
CA · NTEE P29
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Cappelli, Executive Director / CEO ($96,326) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,277 total compensation of comparable organizations → $101,029 $96,326
$23,34310th
$33,52025th
$48,908Median
$60,36975th
$84,20390th
$96,326This org · 96th
p10$23,343
p25$33,520
p50$48,908
p75$60,369
p90$84,203
$96,326

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 CA 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
North Texas Charities TX$425,180 Store Manager $74,077 $85,813 2023
Fort Myer Thrift Shop VA$424,301 Bookkeeper $21,665 $22,924 2025
St John's Christian Charity & MI$423,826 President/tr $85,100 $98,804 2024
Hope 4 Kids Inc FL$423,822 President $46,154 $50,212 2023
Shadow Box Nfp IL$411,548 President $54,590 $60,369 2024
Ruths House Inc MA$404,034 Executive Dir. $48,385 $48,908 2024
Troost Thrift Store Inc MO$402,310 President $12,490 $14,881 2024
Second Chances Thrift Inc OK$400,699 Director $62,250 $77,104 2024
Northland Ministerial Association TN$400,597 President $55,600 $65,740 2024
Et Cetera Shop Nfp IL$398,741 Executive Director $51,488 $58,620 2023
Lucky Dog Thrift Store ID$396,778 Executive Dir. $49,708 $59,481 2024
Manna For Life Ministries Inc WI$392,153 Chairman $7,046 $8,277 2024
Greenlife United Inc PA$383,339 President & $20,763 $23,290 2024
Mcb Thrift Stores Inc MO$475,454 Store Manage $47,840 $56,995 2024
Live Thankfully Little Rock AR$478,256 President $73,500 $92,932 2024
Pie In The Sky Community Alliance Inc FL$478,481 Senior Program Manager $48,000 $50,722 2024
Green Scene Thrift PA$478,742 Store Manager $49,560 $55,593 2024
Fvca Thrift Inc WI$479,016 Executive Dire $30,000 $36,284 2023
Giving Tree Topeka Inc KS$483,958 Officer $36,131 $45,204 2023
Worn Again Too Inc IL$365,304 Executive Director $52,901 $58,501 2024
New2you A Green Store VA$364,171 President $30,678 $33,319 2024
Wellston Center MO$363,600 Director $33,871 $40,353 2024
Desert Best Friends Closet CA$363,160 Executive Director $73,000 $69,078 2025
Willing Partners Inc VA$362,214 Executive Di $30,808 $34,449 2023
The Master's Touch Of Sneads Ferry Ii Inc NC$358,528 Manager $36,546 $43,731 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default96th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Sandra Cappelli) 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 53 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,326 is reasonable (approximately the 96th 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.