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PeerBasis
Compensation Comparability Determination

Building Up Steam Inc

Executive Director / CEO

EIN 843844102
GA · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Britt Stephens, Executive Director / CEO ($15,575) against every comparable organization that fit the selection criteria — 298 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

298 organizations qualified on sector, size, and geography 298 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $330,769 $15,575
$3,62810th
$8,51525th
$23,183Median
$42,93175th
$69,40790th
$15,575This org · 39th
p10$3,628
p25$8,515
p50$23,183
p75$42,931
p90$69,407
$15,575

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 GA 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
Illinois Association For Gifted Children IL$64,840 Executive Director $26,265 $25,019 2025
Mbbs-us Inc CA$64,801 University President (Part Year) $38,809 $34,313 2023
Cardinal Education Foundation Inc TX$64,486 President $16,005 $15,923 2024
Washington Orthodontic Alumni Assoc WA$64,424 Executive Assistant $5,641 $5,172 2023
Honorable Character TX$64,308 Director $990 $985 2024
Maxmath Tutoring Online A Nj Nonprofit Corporation NJ$65,656 Ceo $5,188 $4,607 2024
Wichita Falls Prca Rodeo Association TX$64,067 President $5,000 $4,974 2024
The Peak School Inc AZ$65,820 President Ceo $114,968 $113,213 2023
Latitude Education CA$64,000 Chief Executive Officer $211,667 $181,778 2024
Maryland School For Jewish Education MD$65,942 President & Secretary $1,390 $1,259 2025
Open Gate Inc CA$66,080 Executive Dir. $31,800 $29,269 2022
The Westbrook Education Foundation MN$63,748 Director $2,390 $2,349 2024
Maxmath Tutoring Online Inc Indiana Branch IN$66,114 Ceo $5,200 $5,454 2024
Golconda Foundation Inc OK$63,611 President $9,750 $10,678 2024
Y On Earth Community CO$66,326 Executive Director $21,800 $20,790 2024
Westerville Rotary Foundation OH$63,485 Treasurer $1,500 $1,580 2024
Eastern New Mexico University Ruidoso Foundation NM$66,380 Executive Director $62,602 $66,965 2024
Phillips County Family Education Services CO$66,436 Executive Director $23,000 $21,368 2025
Gospel Worship Experience Scholarship Program Inc VA$63,368 Coo $500 $480 2024
Shine Your Light CA$63,350 President/ceo $14,317 $12,295 2024
Maurice River Education Foundation NJ$62,775 Secretary $19,539 $16,903 2025
Children's Center For Behavioral IL$62,529 President $12,000 $11,431 2025
Bill And Vieve Gore Endowment Fund UT$67,313 Trustee $123,960 $129,905 2023
National Coalition For Community Capital NC$67,437 Director Of Ops $63,646 $65,405 2024
High Plains Mental Health Center KS$62,337 Executive Director $48,469 $52,077 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted33rd

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 (Britt Stephens) 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 298 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,575 is reasonable (approximately the 39th 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.