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PeerBasis
Compensation Comparability Determination

Brown Girls Code

Executive Director / CEO

EIN 831827206
GA · NTEE O20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ebony Brown, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ebony Brown — reported title “FOUNDER & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,585 total compensation of comparable organizations → $140,159 $65,000
$9,46110th
$24,74525th
$36,246Median
$48,26275th
$57,18690th
$65,000This org · 91st
p10$9,461
p25$24,745
p50$36,246
p75$48,262
p90$57,186
$65,000

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 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
Vallejo Police Activities League Inc CA$149,303 Executive Director $9,600 $8,008 2024
Elevate St Louis MO$148,546 Ex Officio $92,717 $97,666 2023
Sigma Delta Pi SC$148,133 Executive Di $7,792 $7,852 2024
Fern Creek Babe Ruth League Inc KY$156,090 President & Board Member $2,490 $2,585 2024
Going The Distance Adventure FL$156,311 Ceo/trustee $51,000 $46,282 2024
Cuyuna Range Youth Center Inc MN$162,569 Accountant $6,850 $6,538 2024
Forest Avenue Outreach IA$164,410 Executive Director $71,435 $75,559 2024
Rock Of Christ Youth LA$164,970 Secretary/tr $30,000 $31,911 2024
Denver Police Activities League CO$165,009 Executive Di $151,312 $140,159 2024
Eleanor Johnson Youth Center Inc FL$129,459 Director $37,949 $34,438 2024
Police Activities League Of Bridgeport Inc CT$169,809 Executive Director $46,960 $43,790 2023
The Child And Family Foundation Inc MD$128,051 Executive Director $58,077 $52,451 2024
Living Hope Ministries MN$123,632 Exec Dir/pre $30,325 $29,801 2023
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $51,025 2025
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $31,610 2023
U-turn Ministries Of Goshen Inc IN$123,233 Executive Director $16,800 $17,114 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $46,005 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $39,925 2024
Hidalgo Community Development Corporation CA$114,469 Executive Director $37,513 $32,216 2023
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $29,882 2023
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $50,512 2023
Community Learning Academy NY$189,578 Executive Dir. $14,300 $12,851 2023
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $36,423 2024
Colorado Youth Basketball Inc CO$100,156 President $22,500 $21,457 2023
Hana Youth Center HI$199,970 Exec Dir $52,154 $46,439 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted88th

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 (Ebony Brown) 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 34 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 91st 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.