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PeerBasis
Compensation Comparability Determination

B3 Coffee

Executive Director / CEO

EIN 844139023
NC · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jacklyn Boheler, Executive Director / CEO ($15,750) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jacklyn Boheler — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$105 total compensation of comparable organizations → $109,368 $15,750
$2,68110th
$5,22225th
$16,322Median
$50,52675th
$80,30590th
$15,750This org · 49th
p10$2,681
p25$5,222
p50$16,322
p75$50,526
p90$80,305
$15,750

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 NC 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
Wayne Westland Education MI$90,142 Exec Director $10,000 $9,703 2024
International Association Of Firefighters Local 475 IN$89,663 President $1,540 $1,527 2024
Avixa Foundation Inc VA$88,891 Executive Director $14,158 $13,230 2023
Afscme Local 151 MN$88,804 President $2,162 $2,068 2023
Occupational Development Center PA$91,544 Secretary $4,036 $3,895 2023
Probability Management Inc CA$93,319 Executive Director $12,750 $10,349 2024
Imsa Educational Foundation NH$94,686 Secretary/treasurer $126,000 $109,368 2024
Solon Education Association OH$85,198 President $4,700 $4,679 2024
International Association Of Machinists & Aerospace Workers CA$95,749 Trustee $4,250 $3,552 2023
Polk Training Center Inc FL$96,750 Director $40,000 $34,413 2025
Manchester Police Officers Associat CT$97,655 President $5,000 $4,293 2025
Laborer's Local 754 Labor Management NY$97,748 Trustee $55,224 $48,295 2023
Lica Educational Foundation For Veterans IL$81,987 Director $66,000 $62,797 2023
Local Union 1713 Umwa WV$98,049 President $4,800 $4,885 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $8,137 2024
Dallas Christian Women's Job Corps TX$98,664 Executive Di $10,800 $10,155 2024
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,218 2024
Abilities At Crestview Ii Inc FL$79,180 President/ceo $38,173 $34,706 2023
Dyersville Progress Inc IA$101,258 Director $8,796 $8,820 2025
Ability Inc NM$101,702 Executive Director $411 $428 2023
Associated Calexico Teachers CA$76,165 President $5,000 $4,059 2024
Nonprofit Transformation Inc TX$75,608 President $55,296 $53,532 2023
Local Union 773 Labor Management Fund NY$75,090 Trustee $114,100 $96,921 2024
Rhode Island Association Of School Maintenance Directors RI$72,732 Director $11,250 $10,440 2023
United Construction Trade NY$107,799 President $40,000 $34,981 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted39th

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 (Jacklyn Boheler) 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 59 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,750 is reasonable (approximately the 49th 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.