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PeerBasis
Compensation Comparability Determination

Associated Builders And Contractors

Executive Director / CEO

EIN 850596315
LA · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Helveston, Executive Director / CEO ($33,959) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Helveston — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$897 total compensation of comparable organizations → $121,078 $33,959
$8,80510th
$23,96825th
$46,120Median
$66,59975th
$89,90290th
$33,959This org · 39th
p10$8,805
p25$23,968
p50$46,120
p75$66,599
p90$89,902
$33,959

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 LA 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
Walk N Rollers CA$334,697 Executive Director $101,269 $77,136 2024
Delaware County By5 Early Childhood IN$330,791 Executive Di $95,568 $88,900 2024
San Joaquin County Office Of Education CA$328,568 President $76,113 $56,481 2025
Pamlico Partnership For Children Inc NC$342,286 Executive Director $58,650 $55,035 2023
African Conservation Centre Us CO$325,707 Scrty/execut $39,600 $33,495 2024
Legacy Scholars MI$344,615 Executive Director $8,583 $7,613 2025
Magnet Educational Choice FL$348,303 Chief Executive Officer $21,760 $18,564 2023
Mission San Juan Bautista CA$348,704 Executive Director $63,000 $47,987 2024
Educate2envision International Inc CA$351,294 Executive Dir. $61,589 $46,912 2024
Sevier County Partners In Progress TN$353,505 Executive Di $57,174 $54,578 2023
Waco Isd Education Foundation TX$353,927 Executive Director $79,385 $72,116 2023
Malama Honua Public Charter School HI$359,146 Executive Di $20,182 $15,939 2024
Advanced Home School Education Inc CA$309,375 Treasurer $96,750 $73,694 2024
Zionsville Education Foundation Inc IN$360,985 Executive Dir. $48,825 $46,760 2023
The Parents' Campaign MS$307,104 Sec/treas/exec Director $117,673 $119,021 2023
Eudora Schools Foundation Inc KS$305,600 Executive Dir. $41,359 $38,398 2025
Inclusive Education Project CA$302,917 Executive Dir. $86,584 $65,951 2024
Jacob And Clara Faber Community OH$366,746 President & $129,595 $121,078 2024
Cg Jung Foundation For Analytical NY$297,880 Executive Di $101,331 $78,688 2025
Public School Funding Alliance WA$297,734 Executive Director $7,698 $6,079 2024
Activate School Fundraising Inc GA$294,899 President $34,075 $31,115 2023
Goddard Education Foundation KS$292,521 Executive Di $64,841 $63,616 2023
Gahanna-jefferson Education Foundation OH$380,947 Executive Director $19,986 $18,673 2024
Henry County Prevention Coalition TN$381,568 Director $61,135 $55,223 2025
South Carolina Virtual Education SC$286,962 Executive Di $30,800 $29,181 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default39th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (David Helveston) 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 88 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,959 is reasonable (approximately the 39th 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.