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PeerBasis
Compensation Comparability Determination

Through The Trees

Executive Director / CEO

EIN 852449920
NC · NTEE W99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yvette Brooks, Executive Director / CEO ($27,388) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Yvette Brooks — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $216,864 $27,388
$8,40310th
$14,12225th
$42,514Median
$69,68975th
$100,75690th
$27,388This org · 42nd
p10$8,403
p25$14,122
p50$42,514
p75$69,689
p90$100,756
$27,388

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 NC 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
Grandmother Collective Inc MA$181,647 Executive Director $80,557 $70,059 2024
Barrios Unidos NM$179,237 President And Executive Director $39,670 $42,514 2023
21st Century Alliance CA$191,034 Executive Director $252,054 $216,864 2023
Main Line Cycle Center MN$194,224 Executive Director $35,984 $35,428 2023
Lyon County Historical Society MN$197,720 Executive Di $41,709 $41,065 2023
Civic Momentum MN$200,628 Director, Ceo, And Coo $70,000 $68,919 2023
Wyoming Family Alliance WY$165,943 Ceo/executive Director $34,489 $35,742 2024
Allied Communities Of Tulsa Inspiring OK$201,803 Senior Organizer $71,500 $78,447 2023
Great Bend Center For Music WA$202,114 Director $56,250 $50,179 2023
Pasos For Oak Cliff TX$204,656 Executive Director $1,044 $1,041 2023
Victims Of Milwaukee Violence Burial Fund Inc WI$161,810 Executive Director $11,400 $11,522 2024
Fraternal Order Of Eagles WA$161,403 Lead Maintenance $20,806 $18,028 2024
Mashup Nashville TN$205,448 Chief Executive Officer $18,960 $19,858 2023
The Steel Horse Rally Inc AR$205,571 President $145,333 $158,102 2024
New Americans Initiative KY$207,754 Director Of Operations $99,680 $103,645 2024
The South County News MI$207,769 President $14,245 $14,230 2024
Values To Action OR$208,951 Trustee $15,593 $14,014 2024
Relink (Dba Relinkorg) OH$156,040 Director Of Finance & Hr $14,208 $14,994 2023
Arise & Go CA$211,406 President $79,793 $66,683 2024
Sandy Springs Arts Foundation Inc GA$212,856 Foundation Mgr. $85,000 $82,715 2024
Reil PA$151,011 Executive Director $49,253 $47,535 2024
People Matter IL$216,495 Co-president $58,880 $54,578 2025
Celebrate Me Week MN$217,117 Camp Administrator $10,897 $10,729 2023
Crockett Mission TN$218,254 Ceo $8,250 $8,641 2023
Nine Muses Foundation NY$220,069 Executive Director $157,199 $141,537 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted40th

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 (Yvette Brooks) 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 43 similarly situated organizations (Same NTEE sector (W99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,388 is reasonable (approximately the 42nd 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.