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PeerBasis
Compensation Comparability Determination

Opportunity Scholars

Executive Director / CEO

EIN 843571746
VA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Overbaugh, Executive Director / CEO ($37,477) against every comparable organization that fit the selection criteria — 469 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

469 organizations qualified on sector, size, and geography 469 within the band form the benchmarked peer set.

Distribution of comparable compensation

$183 total compensation of comparable organizations → $261,297 $37,477
$20,81810th
$47,85225th
$70,551Median
$89,72075th
$113,25890th
$37,477This org · 20th
p10$20,818
p25$47,852
p50$70,551
p75$89,720
p90$113,258
$37,477

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 VA 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
Lightning Boy Foundation Inc NM$480,724 Administrator Bookkeeper $31,500 $34,082 2024
Americas Youth Outreach Program CA$481,433 President $96,000 $83,391 2024
Fatherhood Revisited OH$482,080 Ceo Vice President Of Board $81,800 $87,156 2024
Foundation For The Child Victims Of The Family Court Llc SC$479,508 President $56,000 $60,506 2023
Camp Beausite Northwest WA$482,722 Executive Dir. $86,844 $78,216 2024
House With A Heart - Pet Sanctuary Inc MD$483,753 President $82,250 $77,355 2024
Deep South Little Britches Rodeo Associa LA$477,537 Treasurer $5,452 $6,040 2024
Camp Hertko Hollow Inc IA$484,687 Executive Dir. $95,923 $105,657 2024
Youth Village Inc FL$485,023 Executive Director $56,833 $53,709 2024
Play Like A Champion Today IN$485,099 Secretary $80,000 $87,375 2023
Education Francaise Greater Houston TX$475,249 Executive Director $65,500 $64,213 2025
Suenos Basketball MA$486,439 Mentor $21,600 $19,526 2024
Fba Academy CA$486,556 Ceo $108,000 $91,397 2025
Transformations Youth Group MO$487,925 Executive Director $56,442 $61,914 2023
Second Life Bikes Inc NJ$473,493 Vice Preside $60,000 $55,482 2023
The Orange Duffel Bag Initiative Inc GA$470,780 President $68,251 $71,074 2023
Cherry Creek Youth Sports CO$470,553 President $28,750 $28,552 2023
Teen Lifeline Inc TX$470,297 Officer $108,087 $111,979 2023
The Dream Center Of Randolph County NC$491,515 Executive Director $61,633 $64,064 2024
Artpreneurs Inc MD$469,928 Executive Director $72,800 $68,467 2024
Keaukaha One Youth Development HI$469,757 President/ed $100,008 $92,733 2023
Nycsalt Inc NY$469,111 Founder & Chief Executive Officer $162,758 $152,321 2023
First Priority Of Tampa Bay Inc FL$469,071 President $86,250 $81,510 2024
100 Black Men Of Middle Tn Inc TN$492,779 Executive Director $110,000 $116,316 2024
Angel Street Inc TN$493,088 Executive Director $66,923 $70,765 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted20th

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 (Julie Overbaugh) 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 469 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,477 is reasonable (approximately the 20th 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.