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PeerBasis
Compensation Comparability Determination

Shepower Leadership Academy

Executive Director / CEO

EIN 822677773
CA · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Arleen Waller, Executive Director / CEO ($101,435) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$975 total compensation of comparable organizations → $181,203 $101,435
$26,00010th
$47,80325th
$73,580Median
$95,78875th
$116,52090th
$101,435This org · 80th
p10$26,000
p25$47,803
p50$73,580
p75$95,788
p90$116,520
$101,435

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
Santa Monica Bay Music Foundation CA$502,510 Ceo/director $25,893 $25,893 2024
Kids Outdoor Sports Camp CA$503,393 Executive Director $97,683 $100,568 2023
Fba Academy CA$486,556 Ceo $108,000 $105,216 2025
Americas Youth Outreach Program CA$481,433 President $96,000 $96,000 2024
The Hawk Institute CA$522,963 President $84,813 $84,813 2024
Redeemer Community Partnership CA$528,086 Director $156,279 $156,279 2024
Team Kids Inc CA$455,402 Ceo $67,538 $69,533 2023
Campaign One At A Time CA$540,818 President $73,615 $75,789 2023
Esq Apprentice Inc CA$545,153 Executive Director $109,520 $106,697 2025
Transitional Youth Mobilizing For Change CA$434,169 Interim Chair $12,000 $12,354 2023
Color Compton Inc CA$563,218 Ceo & Director $40,000 $41,181 2023
California Certifying Board For Medical CA$564,527 Executive Dir. $80,000 $82,363 2023
Al Willis Life Center CA$564,612 Willis $5,000 $5,000 2024
Every Monday Matters Inc CA$416,604 Chairman/ceo $66,000 $66,000 2024
Reading Legacies CA$414,168 President & $72,135 $74,266 2023
Firm Foundations Romania CA$413,062 Ceo $58,520 $60,249 2023
Success Through Academics And Role CA$410,603 President $46,240 $46,240 2024
Resilient Agency CA$586,770 Chief Executive Director $77,742 $80,038 2023
East Bay Youth Development Foundation CA$589,872 Executive Director $110,000 $113,249 2023
Project Fighting Chance CA$596,651 Director Of After School Program $60,276 $60,276 2024
Single Mom Strong Inc CA$598,273 Exec Director $83,137 $85,593 2023
Football For Her Inc CA$393,827 Executive Di $52,491 $52,491 2024
Reach Bridge Extended Learning Programs Inc CA$388,230 President $93,400 $93,400 2024
Elevate Tutoring Inc CA$608,173 Director Of Programs And Services $34,224 $35,235 2023
All Out Sports League CA$611,491 Executive Dir. $129,317 $129,317 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted78th

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 (Arleen Waller) 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 54 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,435 is reasonable (approximately the 80th 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.