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PeerBasis
Compensation Comparability Determination

Student Movement Of Justice And Opportunity

Executive Director / CEO

EIN 850711315
CA · NTEE O50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Louis A Tse, Executive Director / CEO ($38,400) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Louis A Tse — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,089 total compensation of comparable organizations → $143,552 $38,400
$15,32610th
$30,37125th
$54,501Median
$76,30575th
$101,48790th
$38,400This org · 32nd
p10$15,326
p25$30,371
p50$54,501
p75$76,305
p90$101,487
$38,400

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
City Hearts Kids Say Yes To The CA$243,926 Executive Di $101,250 $101,250 2024
Nature Rangers Wilderness Programs CA$243,102 Executive Director $46,489 $46,489 2024
Venture Free Foundation CA$251,027 Executive Director $46,800 $46,800 2024
Youth Utilizing Power And Praise Organization CA$252,823 Executive Director $54,000 $55,595 2023
Sebastopol Sea Serpents CA$240,202 Head Coach $143,552 $143,552 2024
Accelerate Education Group CA$239,395 President $27,600 $27,600 2024
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $25,738 2023
The Undefeated Foundation Inc CA$259,000 Director $50,000 $51,477 2023
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $20,000 2024
Joyful Child Foundation-in Memory Of Samantha Runnion CA$231,819 Executive Director $47,640 $49,047 2023
Worthy Beyond Purpose Inc CA$263,745 Executive Director $61,007 $61,007 2024
Be Smooth Inc CA$264,506 Executive Dir. $106,314 $109,454 2023
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $120,000 2024
Girls On The Run Riverside CA$224,544 Executive Director $65,068 $63,391 2025
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $3,089 2023
Restorative Resources CA$222,393 Executive Dir. $46,600 $46,600 2024
Academy Project CA$221,677 Exeuctive Director/president $24,709 $24,709 2024
Sunbeam Kids International CA$220,055 Secretary $12,000 $12,861 2022
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $75,923 2024
Mountains 2 Sea CA$219,066 Executive Director And Field Instructor $78,747 $76,717 2025
Student Runners Of Orange County Inc CA$216,431 Executive Dir. $50,000 $48,711 2025
Sasc CA$213,204 Secretary $6,575 $6,575 2024
805 Mustangs Llc CA$211,639 President $72,000 $72,000 2024
Helping Our People Eat CA$210,750 Ceo $18,626 $18,626 2024
Badger Association For Athletic Develop CA$283,416 President & Ceo $45,500 $45,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted32nd

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 (Louis A Tse) 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 60 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,400 is reasonable (approximately the 32nd 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.