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PeerBasis
Compensation Comparability Determination

Books From Birth

Executive Director / CEO

EIN 844278251
TX · NTEE B92
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Villarreal, Executive Director / CEO ($6,300) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rebecca Villarreal — reported title “Board Member - President and Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $453,694 $6,300
$4,22410th
$10,63725th
$18,773Median
$44,70275th
$99,10290th
$6,300This org · 15th
p10$4,224
p25$10,637
p50$18,773
p75$44,702
p90$99,102
$6,300

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 TX 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
Topass Foundation CA$31,984 President $3,632 $3,135 2024
New Mexico Tech University Research Park NM$31,646 Vice President $30,919 $33,245 2024
Penfield Montessori Academy Inc WI$31,509 Chair $10,076 $10,520 2024
Hedin-hartnagel Memorial Fund MN$32,205 Executive Secretary $9,996 $10,166 2023
Colorado Association For The Education Of Young Children CO$31,460 Executive Director $7,843 $8,058 2022
Ntra Charities Inc KY$31,126 Ceo $15,681 $16,842 2024
Wave Enterprises Inc CA$30,717 President $49,666 $42,873 2024
Maryland Theological College And Seminary MD$32,984 Officer $1,299 $1,250 2023
Actschools Incorporated KY$30,472 Headmaster $10,440 $10,924 2025
Alliance Aft Education Center Inc TX$30,267 Coordinator $10,100 $10,398 2023
Yeshiva Toras Chaim Of Greater FL$30,000 Director $66,080 $63,891 2023
The Aspire Difference Foundation Inc GA$30,000 President $15,892 $16,446 2023
Advertising Education Foundation Of TX$33,851 Secretary $5,500 $5,358 2025
Marian Middle School Supporting Organiza MO$34,193 President $19,976 $21,151 2024
Palm Beach County Literacy Coalition FL$29,472 President $15,581 $14,633 2024
Lansing Kansas Scholarship Fund Inc KS$34,342 Treasurer $5,000 $5,400 2024
Oea Educational Foundation OH$29,165 Oea Executive Director, Ex Officio $72,639 $76,912 2024
State Of Maryland Literacy Association Inc MD$28,978 Treasurer $5,508 $5,300 2023
Casper College Education Trust WY$28,887 Executive Director $43,990 $47,091 2024
Slover Library Foundation VA$28,481 Chairman & President $145,000 $144,094 2023
Ohio News Media Foundation OH$35,242 Executive Director & Secretary $10,100 $10,694 2024
Mtef Community Partners Llc PA$36,060 Executive Director $24,231 $24,156 2024
Roland-northern Bridge Company MD$36,312 Director $154,972 $149,117 2023
Ahu Ili HI$36,344 President $38,289 $34,270 2024
West Dallas Community School Foundation TX$36,355 Executive Director $30,958 $31,872 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted15th

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 (Rebecca Villarreal) 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 110 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,300 is reasonable (approximately the 15th 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.