Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Texas Children In Nature

Executive Director / CEO

EIN 834697594
TX · NTEE O50
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Coles, Executive Director / CEO ($19,737) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,548 total compensation of comparable organizations → $97,104 $19,737
$2,37510th
$5,50025th
$17,416Median
$30,67075th
$46,80490th
$19,737This org · 56th
p10$2,375
p25$5,500
p50$17,416
p75$30,670
p90$46,804
$19,737

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 TX 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
Arkwings Foundation TN$65,769 Director $5,100 $5,518 2023
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $10,152 2024
Club 100 Charitiesinc FL$68,113 Director $5,800 $5,447 2024
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $45,810 2023
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $29,877 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $9,737 2023
412 Sports Ministries PA$58,495 Executive Di $15,625 $16,038 2023
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $20,184 2024
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $97,104 2023
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,548 2024
Coal City Colts Inc WV$53,919 President $1,855 $2,067 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $19,349 2023
Leborne Development AR$51,962 President $13,400 $15,503 2023
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $58,613 2025
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,590 2024
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $26,777 2024
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $28,155 2023
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $36,606 2023
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,214 2024
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $2,160 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $6,389 2025
A Place Of Refuge MI$47,815 Director $12,000 $12,382 2024
Fresh MD$47,190 Executive Director $25,000 $24,055 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $33,070 2023
Readers Are Leaders VA$46,193 President $5,000 $4,969 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted53rd

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 Coles) 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 36 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,737 is reasonable (approximately the 56th 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.