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PeerBasis
Compensation Comparability Determination

Oncology And Kids Inc

Executive Director / CEO

EIN 844596980
CA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bernard Mauricia, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,656 total compensation of comparable organizations → $146,474 $65,000
$32,12210th
$64,13025th
$82,750Median
$116,35575th
$142,25390th
$65,000This org · 26th
p10$32,122
p25$64,130
p50$82,750
p75$116,355
p90$142,253
$65,000

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
Daisys HouseCA $402,839$11,656 990
Crickets Hope IncCA $420,098$67,854 990
Forget Me Not Childrens ServicesCA $422,423$98,988 990
Children's Institute Of WattsCA $383,797$61,573 990
Raisinghope IncCA $440,598$82,750 990
Magnolia CounselingCA $375,501$120,297 990
Campaign For Children And FamiliesCA $374,666$78,329 990
Childrens Book ProjectCA $370,560$21,245 990
Worthy Of LoveCA $369,020$80,619 990
International Association For Child AidCA $365,647$63,135 990
For The Need FoundationCA $480,016$146,474 990
Million LittleCA $502,466$62,359 990
The Orange County Friendship Circle IncCA $320,038$66,992 990
Casa A Voice For ChildrenCA $315,713$142,853 990
Partnership For ChildrenCA $508,497$87,423 990
Friendship Circle Sd IncCA $509,238$101,415 990
Lollipop Theater Network IncCA $308,877$139,854 990
Joy Company-joycoCA $308,452$65,125 990
Friends Of Camp Natoma IncCA $524,955$104,969 990
Jubilee ConsortiumCA $293,411$24,759 990
Chrysalis House IncCA $550,812$112,413 990
Project Night NightCA $580,125$126,000 990
ClosegapCA $581,382$146,381 990

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 default26th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted22nd

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 (Bernard Mauricia) 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 23 similarly situated organizations (Same NTEE sector (P30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 26th 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.