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PeerBasis
Compensation Comparability Determination

Take Back The Court Action Fund

Executive Director / CEO

EIN 832210730
CA · NTEE R99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Lipton-lubet, Executive Director / CEO ($22,945) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Lipton-lubet — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,308 total compensation of comparable organizations → $235,302 $22,945
$10,43410th
$38,85525th
$79,933Median
$108,03575th
$174,75190th
$22,945This org · 16th
p10$10,434
p25$38,855
p50$79,933
p75$108,035
p90$174,751
$22,945

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
Survivor Justice Action Inc TX$317,100 Ceo/secretary $46,354 $53,698 2024
Alaskans Take A Stand AK$323,150 President $15,000 $16,608 2024
Bayard Rustin Center For Social Justice NJ$325,629 Chief Activist $130,000 $134,417 2024
The Norml Foundation DC$301,217 Vice President $17,500 $17,784 2024
Organize Tennessee TN$334,041 Executive Di $54,450 $71,038 2022
Vivante Espero NC$295,530 President $23,086 $28,441 2023
Cross-movement Legacy Initiative CA$290,000 President $205,000 $205,000 2024
Oklahoma Donor Alliance Inc OK$283,764 Executive Director $84,000 $107,117 2024
Bipartisan Climate Action DC$283,645 President $5,654 $5,746 2024
Brandworkers International Inc NY$355,015 Executive Director $74,972 $80,773 2023
1 Million Madly Motivated Moms NV$276,045 President $59,583 $69,165 2024
Christian Family Life Services Inc ND$355,938 Director $60,449 $79,092 2023
Organization For Polyamory And CA$275,610 Executive Dir. $69,173 $71,216 2023
New York Center For Law & Justice Inc NY$357,362 Executive Director $113,124 $121,877 2023
Dont Shoot Portland OR$273,365 Program Direct $160,000 $177,155 2023
World Without Hate Inc WA$266,442 Founder & President $38,000 $40,563 2023
Oregon Donor Alliance OR$365,500 Executive Director $116,089 $124,848 2024
Filipino Migrant Center CA$371,775 Exec Director $101,185 $101,185 2024
Formed Foundation DC$255,102 Director $27,500 $27,947 2024
Lead Filipino CA$377,114 Executive Dir. $50,452 $50,452 2024
No More A Stranger Foundation UT$254,010 Executive Director $45,831 $54,322 2024
Move To Amend CA$253,286 Director $4,800 $4,942 2023
Election Reformers Network Inc MD$383,901 Executive Director $160,775 $179,212 2023
Cuba Study Group Inc DC$246,841 Executive Director $170,984 $178,894 2023
Opportunities For All Floridians Inc FL$385,701 Officer $80,850 $90,557 2023

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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted80th

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 (Sarah Lipton-lubet) 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 44 similarly situated organizations (Same NTEE sector (R99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,945 is reasonable (approximately the 16th 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.