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PeerBasis
Compensation Comparability Determination

Cybertruck Challenge

Executive Director / CEO

EIN 823728176
MD · NTEE O53
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Mcdonald, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tiffany Mcdonald — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,907 total compensation of comparable organizations → $92,240 $15,000
$8,74410th
$34,05225th
$62,108Median
$87,73575th
$90,76090th
$15,000This org · 19th
p10$8,744
p25$34,052
p50$62,108
p75$87,735
p90$90,760
$15,000

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 MD 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
Ownership Is The Future Inc DC$307,166 President $60,000 $56,318 2024
Climb Usa Inc WI$303,418 Executive Director $80,150 $89,534 2024
Edtunity Institute Inc VA$321,200 Director $5,000 $5,317 2023
Life Skills Foundation NC$327,556 Executive Director $48,717 $53,842 2024
Youth Business Initiative CT$268,808 Ceo And Executive Director $70,286 $70,489 2024
The Next It Girl SC$347,612 Ceo $33,336 $38,298 2023
Dreamchasers United Nfp IL$239,493 Executive Director $82,000 $88,775 2023
Bowling Green Area Chamber Foundation Inc KY$233,338 President & Ceo $4,270 $4,907 2024
Youth Corps SC$217,865 Former Execu $80,289 $92,240 2023
Free Enterprise Institute TX$216,447 President $69,500 $74,362 2024
Launch Gurls Corporation MA$215,619 President Director Ceo $40,465 $38,894 2024
Jews For Entrepreneurship CA$431,726 President $13,177 $12,171 2024
The Uhuru Foundation VA$435,027 President $84,615 $87,388 2024
Womens Coaching Alliance CA$446,295 Executive Dir. $23,077 $21,314 2024
Youth Entrepreneur Institute DC$452,769 Executive Director $98,000 $91,986 2024
Partners For Education And Business Inc NY$457,830 President, Macny $72,107 $67,898 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted19th

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 (Tiffany Mcdonald) 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 16 similarly situated organizations (Same NTEE sector (O53), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 19th 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.