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PeerBasis
Compensation Comparability Determination

Massachusetts Casa Association

Executive Director / CEO

EIN 823536706
MA · NTEE R20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Lerner, Executive Director / CEO ($106,716) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,785 total compensation of comparable organizations → $139,024 $106,716
$22,66210th
$43,28025th
$64,326Median
$79,76575th
$106,26190th
$106,716This org · 90th
p10$22,662
p25$43,280
p50$64,326
p75$79,765
p90$106,261
$106,716

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fw Black CollectiveWA $232,327$68,475 990
Rappahannock Casa IncVA $233,323$67,325 990
People Engaged In Active Community Efforts IncFL $230,087$62,725 990
Loud And ProudMI $238,733$22,662 990
Casa Of Southern Illinois IncIL $240,246$69,420 990
Casa Of North ArkansasAR $221,089$30,575 990
Casa Of Midwest Kentucky IncKY $220,428$67,641 990
Eddy County Casa AuxiliaryNM $218,495$65,491 990
Sampson County Child AdvocacyNC $246,315$58,825 990
Muslim American Leadership AllianceIL $246,473$80,355 990
The Diverse Future Foundation IncNY $215,800$40,223 990
Carroll County Casa IncGA $247,723$67,594 990
Cair National Legal Defense Fund IncDC $249,901$29,877 990
Cofa Alliance National NetworkOR $213,286$16,064 990
American Liberties Institute IncFL $211,598$139,024 990
Central Georgia Casa IncGA $253,174$74,116 990
Casa Of East Central IllinoisIL $209,015$64,020 990
Casa Of Southwest Georgia IncGA $254,994$60,744 990
Responsible Sourcing NetworkCA $207,224$113,381 990
Muslim Justice LeagueMA $256,525$82,680 990
Casa Partners 4nmkids IncNM $256,941$52,315 990
Erie County Court Appointed SpecialOH $205,077$94,456 990
Strategic Advocacy For Human Rights IncCA $261,338$32,405 990
Court Appointed Special Advocate OfCA $264,947$71,796 990
Moveon Education FundOR $265,211$7,798 990

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 MA 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted89th

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 (Charles Lerner) 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 61 similarly situated organizations (Same NTEE sector (R20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,716 is reasonable (approximately the 90th 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). 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.