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PeerBasis
Compensation Comparability Determination

Room Redux

Executive Director / CEO

EIN 841836655
TX · NTEE O99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly S Vybiral, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$366 total compensation of comparable organizations → $157,364 $48,000
$10,84810th
$22,03225th
$49,699Median
$68,24475th
$89,69990th
$48,000This org · 46th
p10$10,848
p25$22,032
p50$49,699
p75$68,244
p90$89,699
$48,000

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 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
Youth For A Better Future IL$312,309 Executive Director $64,000 $61,095 2024
Dream Company HI$286,991 President/secretary/direct $19,530 $17,480 2023
Childrens Justice And Advocacy Center IN$284,683 Executive Director $42,124 $44,408 2023
Free To Be CA$318,324 Executive Dir. $80,000 $65,348 2025
Girls On The Run 334 NJ$283,331 Council Director $57,145 $49,543 2024
Raes Hope Inc TX$323,656 Executive Director $18,225 $18,225 2023
Mentoring Youth Through Technology IL$273,447 Executive Dir. $29,000 $27,684 2024
Native American Youth Ministries AZ$273,180 Ceo $19,747 $18,985 2023
Southern Rhode Island Youth Hockey Association RI$329,401 Director $15,400 $13,969 2025
Silver Stallion Bicycle And Coffee NM$270,499 President $25,858 $27,005 2024
Mentoring Mentors Inc MD$269,718 Founder & Ceo $35,992 $32,673 2024
Reintegration Support Network Inc NC$268,687 Executive Director $58,407 $57,090 2025
Youth Opportunities Development PA$333,633 Executive Dir. $60,000 $59,815 2023
Kids In Focus AZ$335,244 Interim Executive Director $64,552 $60,281 2024
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $87,130 2023
Salida Circus Outreach Foundation CO$265,704 Executive Director $45,691 $42,542 2024
Nashville Debate League Inc TN$263,898 Executive Director $74,001 $73,583 2025
Lincoln Independent Business Association NE$263,224 Executive Director $150,678 $157,364 2024
Mulberry International KY$347,266 Executive Director $48,900 $49,699 2025
Avenue941 Inc FL$347,323 Executive Director $71,142 $64,895 2024
Lexington Fraternal Order Of KY$347,585 President $5,000 $5,217 2024
So Kids Soar DC$347,935 Executive Dir. $104,615 $91,774 2023
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $13,874 2023
Yours Ministry VA$350,896 President/treasurer $60,000 $56,253 2024
Run Minnesota MN$352,201 Executive Director $56,135 $53,859 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted45th

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 (Kelly S Vybiral) 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 65 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 46th 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.