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PeerBasis
Compensation Comparability Determination

Children Of Promise Mentoring

Executive Director / CEO

EIN 845155561
IA · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Pledge Johnson, Executive Director / CEO ($101,792) against every comparable organization that fit the selection criteria — 385 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Daniel Pledge Johnson — reported title “OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

385 organizations qualified on sector, size, and geography 385 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $135,446 $101,792
$9,56010th
$24,35825th
$45,584Median
$63,17175th
$81,81490th
$101,792This org · 97th
p10$9,560
p25$24,358
p50$45,584
p75$63,171
p90$81,814
$101,792

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 IA 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
Sasc CA$213,204 Secretary $6,575 $5,185 2024
Ann Arbor A's Travel Baseball MI$212,922 President $54,855 $53,238 2023
The E3 Robotics Center Inc IN$213,698 Executive Di $66,000 $65,443 2023
Building Mosaics Solutions Inc MD$212,650 Officer $111,716 $95,388 2024
318 Foundation Inc MD$213,987 President & $85,000 $72,577 2024
Raceway Gives Foundation IL$212,544 Director $31,500 $28,283 2024
Boys To Men Mentoring Network Of HI$212,456 Secretary $60,661 $49,601 2024
Our Footsteps TX$214,656 Director $28,100 $26,430 2023
I Am Empowering The Next Generation Inc LA$211,685 Executive Director $64,000 $66,263 2023
805 Mustangs Llc CA$211,639 President $72,000 $56,782 2024
Colors Plus OH$211,438 President $43,125 $41,716 2024
Gift4s Giving Individuals The TX$211,333 Executive Dir. $50,000 $45,679 2024
Global Unites Inc MA$211,115 President $24,000 $19,697 2024
Rockland Youth Empowerment Center NY$215,460 Ceo $15,510 $12,800 2024
Helping Our People Eat CA$210,750 Ceo $18,626 $14,689 2024
P-town Car Club Inc IL$210,562 Executive Director $130,680 $120,800 2023
Girls On The Run Of Wnc Inc NC$210,221 Executive Dir. $45,001 $42,466 2024
All Children Cared For Educated Supported And Successful NH$216,334 Director $45,715 $38,552 2024
Student Runners Of Orange County Inc CA$216,431 Executive Dir. $50,000 $38,415 2025
South Dakota Youth Hunting SD$216,589 Executive Di $70,000 $70,556 2024
Achla Alianza Chicana Hisp Lat Amer Alli MN$209,950 Executive Dir. $58,666 $52,942 2024
On Mission Martial Arts Inc FL$209,821 President $57,100 $48,990 2024
Open Roads Bike Program MI$216,802 Executive Di $49,771 $48,304 2023
Promise Youth Development Inc NC$209,535 Executive Director $73,749 $71,651 2023
Pathfinders Childrens Ministry NV$217,453 Exec Dir/brd Mb $72,000 $67,861 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default97th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted96th

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 (Daniel Pledge Johnson) 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 385 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,792 is reasonable (approximately the 97th 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.