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PeerBasis
Compensation Comparability Determination

Real Situations Inc

Executive Director / CEO

EIN 851573893
OH · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Jefferson, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charles Jefferson — reported title “Sports/program administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,193 total compensation of comparable organizations → $123,776 $6,000
$10,54410th
$30,50825th
$48,636Median
$72,64975th
$94,54690th
$6,000This org · 7th
p10$10,544
p25$30,508
p50$48,636
p75$72,649
p90$94,546
$6,000

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 OH 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
Rochelle Area Community Foundation IL$252,515 Executive Di $92,084 $85,473 2024
United Way Of Adams County Inc PA$250,888 Executive Dir. $71,169 $67,008 2024
Carol Ann Lee Memorial Trust GA$265,062 Former Trustee $30,847 $30,149 2023
Visit Champaign County Foundation IL$266,372 Secretary $125,888 $120,302 2023
Together Empowered Inc GA$268,542 Clinical Director $11,310 $10,460 2025
Stillwater Community Healthcare MT$241,012 Ceo $43,294 $44,062 2024
Swift Eagle Charitable Foundation CO$274,262 Executive Dir. $32,000 $29,826 2023
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $4,847 2023
The Freedom To Help Foundation Inc MD$232,308 Executive Director $1,312 $1,193 2023
The Surety Foundation Inc DC$229,532 Sfaa Foundation Liaison $57,126 $47,330 2024
Quality Of Life Foundation For Metropolitan Dallas TX$281,782 President $37,003 $34,947 2024
Helena Area Community Foundation MT$283,404 Executive Director $65,177 $66,333 2024
The Pearl Foundation Of The TN$227,530 Program Direct $55,650 $55,229 2024
Hawaii Va Foundation HI$225,981 Board Chair/ $4,800 $4,057 2024
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $63,572 2023
Mac Foundation MT$223,291 Cfo $118,130 $123,776 2023
Wellspring Endowment TX$288,064 Chairmandirector $124,318 $117,411 2024
Weokie Credit Union Foundation OK$288,944 Secretary $72,168 $75,029 2024
Buffalo Renaissance Foundation Inc NY$221,606 Executive Director $36,000 $31,621 2023
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $37,216 2024
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $49,941 2024
Port Washington Education Foundation NY$210,140 Vice President $10,000 $8,783 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $11,298 2024
Fleet Landing Endowment Fund Inc FL$305,094 Ceo/secretary $29,980 $26,591 2024
Nehemiah Community Foundation CA$205,259 Coo $85,180 $71,496 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted5th

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 (Charles Jefferson) 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 42 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 7th 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.