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PeerBasis
Compensation Comparability Determination

Thomas Toy Community Center

Executive Director / CEO

EIN 843554986
CA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Christensen, Executive Director / CEO ($46,667) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$357 total compensation of comparable organizations → $169,200 $46,667
$11,87510th
$28,04525th
$45,630Median
$76,18775th
$103,23390th
$46,667This org · 52nd
p10$11,875
p25$28,045
p50$45,630
p75$76,187
p90$103,233
$46,667

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.

OrganizationStateTotal revenueTotal compSource
Because Black Is Still BeautifulCA $215,523$125,004 990
Black EverywhereCA $216,079$23,761 990
African Leadership Partners IncCA $213,728$32,636 990
Courageous ConversationCA $217,734$123,016 990
Wings Homeless AdvocacyCA $217,974$45,000 990
Options UnitedCA $218,363$104,475 990
PampaCA $220,618$75,746 990
Crack The Wellness CodeCA $208,999$60,000 990
We Are Brave TogetherCA $208,296$40,795 990
Love Thy Nerd IncCA $221,842$53,078 990
Ananda Valley FarmCA $207,786$41,980 990
Return To Zero Hope IncCA $206,705$57,696 990
Peacemakers InternationalCA $223,816$4,857 990
The Latino Cancer InstituteCA $205,874$36,000 990
Quilting For CommunityCA $224,325$29,139 990
Live Oak Mental Wellness Project IncCA $205,144$13,956 990
Bridging Tech Charitable FundCA $227,625$29,139 990
Hispanic 100 FoundationCA $227,831$120,575 990
Partners For Change Tri-valleyCA $228,302$73,652 990
Lichen HealthCA $200,779$98,267 990
Unearth And Empower CommunitieCA $229,263$17,083 990
Alliance For Fertility Preservation IncCA $229,482$81,972 990
Chen Teng Hsiu Compassion FoundationCA $200,181$46,623 990
Volunteer CollectiveCA $230,316$81,460 990
Hopester IncCA $230,347$106,557 990

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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted49th

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 (Sara Christensen) 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 83 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,667 is reasonable (approximately the 52nd 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). 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.