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PeerBasis
Compensation Comparability Determination

Caldwell County Community Services Foundation

Executive Director / CEO

EIN 844844532
TX · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sally Daniel, Executive Director / CEO ($77,275) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Sally Daniel — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,661 total compensation of comparable organizations → $151,403 $77,275
$10,05810th
$11,73825th
$31,671Median
$39,37075th
$59,83190th
$77,275This org · 91st
p10$10,058
p25$11,738
p50$31,671
p75$39,370
p90$59,831
$77,275

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
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $29,483 2024
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $36,760 2024
Baraga County Community Foundation MI$90,676 Executive Director $38,998 $40,240 2024
Partnersfinancial Charitable Foundation TX$114,298 Executive Director $24,000 $24,000 2024
Emily's Power For A Cure TN$115,319 President $29,320 $31,720 2023
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $9,955 2025
The Foundation Of The Broome-tioga NY$82,492 Chief Executive Officer $35,005 $31,622 2024
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $60,737 2024
Calvin Community Foundation IA$79,743 Ceo $10,541 $11,538 2024
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $3,661 2023
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $29,724 2024
S8 Impact Foundation GA$75,796 Trustee $34,041 $34,217 2024
Memphis-plough Community Foundation TN$74,310 President $50,479 $51,677 2025
Baltimore City Community College MD$72,950 Controller $157,347 $151,403 2023
Isa Foundation PA$69,832 Exec Director $11,312 $10,986 2025
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $33,999 2023
Yafa American Community Center NY$136,852 Key Employee $8,010 $7,236 2024
Nccf Property Investments Inc KS$137,922 Executive Dir. $10,783 $11,646 2024
Peaks Island Fund Inc ME$138,733 Secretary $12,000 $12,012 2024
Rancho Cucamonga Community & Arts CA$139,149 Executive Director $39,890 $35,451 2023
Samaritan Foundation Charitable Trust GA$140,751 Former Trustee $45,472 $47,057 2023
Dr Maya Angelou Foundation CA$145,087 Board Chair $135,935 $114,319 2025

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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted50th

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 (Sally Daniel) 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 22 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,275 is reasonable (approximately the 91st 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.