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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 852047418
TX · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nikki James, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 253 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nikki James — 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

253 organizations qualified on sector, size, and geography 253 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $453,694 $5,000
$3,78410th
$8,63525th
$20,944Median
$42,39675th
$72,54290th
$5,000This org · 14th
p10$3,784
p25$8,635
p50$20,944
p75$42,396
p90$72,542
$5,000

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 TX 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
Aurora Library Trust OH$59,122 Administrator $6,600 $6,988 2024
Agc Oregon Columbia Chapter Foundation OR$58,668 Executive Dir. $21,018 $19,512 2024
Aci-na Educational Foundation DC$58,619 President & Ceo $75,017 $65,809 2024
Hispanic American Library Inc MA$58,501 Executive Director $16,300 $14,643 2024
Dist 100 Fndtn For Excellence Invest IL$59,696 Agent-for-trustee $8,446 $8,546 2023
Coalition For Educational Partnership CA$60,000 President & Ceo $42,000 $36,256 2024
Friends Of The San Rafael Public Library CA$60,014 Director $2,310 $1,942 2025
Bricklayers And Allied Craft Workers NY$58,095 Director/presid $144,276 $130,331 2024
St Hope Endowment CA$58,061 Ceo $234 $208 2023
Mayor's Scholarship Fund Inc ID$60,237 Executive Di $12,032 $12,466 2025
Susquehanna University And PA$60,368 Trustee $30,266 $29,395 2025
Chicago Bible Institute IL$57,714 President $24,487 $23,446 2025
Berea College Leverage Lender Inc KY$57,546 President/as President Of Berea College/director $57,401 $63,471 2023
Albany Fund For Education Inc NY$60,712 Executive Director $32,340 $30,077 2023
Kipp Support Corporation GA$60,800 Ceo & Board Secretary $33,706 $34,881 2023
Peace Tax Foundation Inc DC$57,245 Executie Director $17,610 $15,905 2023
Charles Henry Leach Ii Fund For Duquesne University PA$57,036 Pres/director $134,644 $134,230 2024
Louisiana Bankers Patrick Spencerfisc LA$61,103 Ceo $38,053 $43,126 2023
Wilson Area Partners In Education Founda PA$57,003 Executive Director $29,446 $30,223 2023
Wsna Scholarship And Research WA$61,216 Secretary $2,065 $1,848 2024
Milk And Honey Outreach Ministries Inc FL$61,407 Director $42,600 $41,188 2023
Psychiatric Clinical Faculty Association CA$56,632 Executive Dir. $16,925 $14,610 2024
Community After School Program Inc OK$61,535 Executive Dir. $83,000 $94,065 2023
Wood Colony Christian School CA$61,546 President $7,475 $6,643 2023
Key Collegiate Charter School NY$61,689 School Director $170,909 $158,950 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default14th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted12th

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 (Nikki James) 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 253 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 14th 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.