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PeerBasis
Compensation Comparability Determination

Western Justice

Executive Director / CEO

EIN 851713764
OR · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mollyanna Russell, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mollyanna Russell — reported title “DIRECTOR/SEC/TREAS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$663 total compensation of comparable organizations → $308,559 $30,000
$9,00710th
$23,15325th
$43,998Median
$61,68575th
$77,86990th
$30,000This org · 34th
p10$9,007
p25$23,153
p50$43,998
p75$61,685
p90$77,869
$30,000

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 OR 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
Leadership Hendricks County IN$186,890 Executive Director $55,860 $63,433 2024
Capitol View Arts TX$187,062 President $66,000 $71,093 2024
Arts & Crafts Association Of Meriden CT$188,286 Treasurer $34,546 $33,981 2025
Eleventh Hour Prayer Network Inc AZ$184,686 President $297,950 $308,559 2024
Folk School Of Fayetteville Inc AR$184,466 Officer $11,400 $14,207 2023
Bird & Beckett CA$188,725 Treasurer $27,759 $26,574 2023
Second's New Vision And Outreach Ministries MI$184,006 Board Member $9,450 $10,503 2024
Orlando Community Arts Inc FL$183,943 President $13,500 $14,060 2023
Tualatin Valley Creates OR$183,224 Executive Director $47,578 $47,578 2024
Prizm Projects Inc FL$190,595 President $2,500 $2,710 2022
Port Warwick Foundation VA$191,200 Executive Director $32,020 $34,275 2023
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $72,465 2024
Main Street Arts VT$180,787 Executive Dir. $30,300 $31,994 2025
Arts Center In Orange Inc VA$192,812 Executive Director $52,500 $54,585 2024
Carl Cherry Foundation CA$180,011 Executive Director $46,501 $43,238 2024
Philadelphia Folklore Project PA$193,855 Executive Di $13,000 $13,960 2024
Volunteer Odyssey TN$196,873 Executive Director $67,379 $76,266 2024
Creative Downtown Appleton Inc WI$175,874 Executive Director $3,167 $3,562 2024
Charles Houston Cultural Project Inc MA$197,585 President $16,798 $16,255 2024
Empact Inc NY$198,656 President $5,000 $4,865 2024
Zgd Inc NY$173,301 Director $1,000 $1,002 2023
Snap Cultural Events Inc FL$173,240 President $33,660 $35,056 2023
Baltimore Festival Of The Arts Inc MD$199,910 Ceo (Through 1/2023) $8,692 $9,009 2023
Triangle Arts Association Limited NY$201,266 Executive Director $76,004 $73,956 2024
Kunqu Society Inc NY$201,314 President/board Director $13,110 $12,428 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default34th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted80th

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 (Mollyanna Russell) 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 199 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 34th 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.