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PeerBasis
Compensation Comparability Determination

Bgcma Harland Real Estate Company

Executive Director / CEO

EIN 824157072
GA · NTEE O19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Jernigan, Executive Director / CEO ($43,728) against every comparable organization that fit the selection criteria — 942 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

942 organizations qualified on sector, size, and geography 942 within the band form the benchmarked peer set.

Distribution of comparable compensation

$181 total compensation of comparable organizations → $227,969 $43,728
$17,92110th
$38,43525th
$63,007Median
$82,84875th
$103,57890th
$43,728This org · 28th
p10$17,921
p25$38,435
p50$63,007
p75$82,848
p90$103,578
$43,728

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 GA 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
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $74,491 2023
Reading Legacies CA$414,168 President & $72,135 $63,779 2023
The Midian Leadership Project Inc WV$414,561 President $29,501 $31,768 2024
Alpha Soccer Academy SC$413,324 Director $53,700 $55,717 2024
Firm Foundations Romania CA$413,062 Ceo $58,520 $51,741 2023
Wadena County Humane Society MN$415,057 Director Of $65,000 $65,764 2023
International Society For GA$412,762 Executive Director $70,583 $70,583 2024
Lifequest Usa Inc NM$412,433 President & Ceo $50,000 $53,485 2024
Urban Youth Conservation MN$412,066 Executive Director $143,060 $140,588 2024
Sisters Of Watts CA$411,975 Ceo $27,200 $23,359 2024
Companions For Children ND$416,594 Executive Di $89,425 $100,483 2023
Every Monday Matters Inc CA$416,604 Chairman/ceo $66,000 $56,680 2024
Tbey Arts Center Inc WI$417,112 Executive Director $92,846 $96,436 2024
Active City Inc CT$410,753 Executive Dir. $34,667 $33,282 2023
Success Through Academics And Role CA$410,603 President $46,240 $39,711 2024
Texas Tranquility Estates TX$417,506 President $30,750 $31,495 2023
Girls On The Run Of Southeastern PA$417,543 Executive Dir. $95,131 $97,137 2023
Boys & Girls Club Of Jefferson County AR$418,201 Executive Director $40,500 $46,613 2023
Momentum Alliance OR$409,415 Coexecutive $97,406 $89,963 2024
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $100,685 2024
The Hampton's Academy Inc IN$418,758 Ceo $33,229 $34,851 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $28,226 2024
Z Girls Foundation WA$409,026 Executive Director $90,881 $83,312 2023
The Ross Foundation IN$408,829 Founder, Ceo $24,000 $25,915 2023
Ohio Leadership Institute Inc OH$408,661 Executive Di $67,825 $71,445 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (David Jernigan) 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 942 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,728 is reasonable (approximately the 28th 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.