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PeerBasis
Compensation Comparability Determination

Pcf Gifting And Liquidation Charitable

Executive Director / CEO

EIN 841916295
CA · NTEE T50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Devoll, Executive Director / CEO ($69,882) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Devoll — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$466 total compensation of comparable organizations → $129,725 $69,882
$2,96710th
$6,93725th
$16,643Median
$46,12175th
$87,76390th
$69,882This org · 87th
p10$2,967
p25$6,937
p50$16,643
p75$46,121
p90$87,763
$69,882

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
The Micro Non Profit Network VA$116,533 President $16,250 $17,702 2025
Learn And Discover 3 Inc NY$107,740 President $12,188 $12,754 2024
River Kourt Apartments OR$122,003 President $15,031 $16,643 2023
Coca Leverage Lender Inc MO$104,815 Interim President (Thru 2/23) $2,171 $2,741 2023
Ruth Stone House VT$124,307 Chair $400 $466 2024
Project One Forty Three Inc CO$125,790 President $95,500 $106,048 2024
Presbyterian Medical Services Foundation NM$93,786 Board Member $76,088 $94,773 2024
Operation Kid Forward Inc GA$93,520 President $5,000 $5,822 2024
Rising Communities Economic Development PR$133,416 President $30,547 $30,547 2024
Bgcs Building Great Futures Inc NY$136,436 Executive Director (July-de $11,363 $11,891 2024
St Charles Moose Lodge 1513 Loyal Order MO$139,063 Assistant Administrator $9,600 $11,472 2025
Na Lima Kahiau HI$139,974 Secretary $57,600 $59,722 2024
For Holding Co Inc NY$85,936 Executive Director $3,698 $3,870 2024
Unchained NV$143,124 Director Of Us Programs And Board Secretary $25,000 $29,021 2024
Elbert Memorial Hospital Foundation GA$82,363 Executive Di $3,591 $4,305 2023
Sail Beyond Cancer Annapolis Inc MD$80,898 Executive Di $20,000 $21,654 2024
Robert P Giddings Trust MA$80,222 Trustee $7,736 $8,051 2024
Bourbon Charity AZ$148,128 Executive Di $50,000 $55,687 2024
Brotallion Blue Skies Foundation CA$154,625 President And Executive Director $1,662 $1,662 2024
Capital Cause MD$155,183 Ceo $119,817 $129,725 2024
Hope For Honduran Children Foundation OH$156,995 Executive Director $42,000 $51,516 2024
Perspectability Inc AR$167,484 Executive Director $12,696 $16,527 2024
Common Good DC$168,135 Founder $40,074 $40,725 2024

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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Jennifer Devoll) 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 23 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,882 is reasonable (approximately the 87th 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.