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PeerBasis
Compensation Comparability Determination

Queen City Cocoa Beans Incorporated

Executive Director / CEO

EIN 852912068
NC · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Dean, Executive Director / CEO ($49,267) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$460 total compensation of comparable organizations → $152,572 $49,267
$14,31910th
$21,84125th
$33,811Median
$51,24375th
$93,21090th
$49,267This org · 73rd
p10$14,319
p25$21,841
p50$33,811
p75$51,243
p90$93,210
$49,267

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
Council Of International Neonatal Nurses Inc PA$109,876 Prullage $48,000 $47,695 2023
The Community Wellness Project WA$119,176 Board Member $34,511 $30,786 2023
Accma Community Health Foundation CA$120,505 Executive Director $45,633 $39,262 2023
Healthways CA$95,133 Executive Director $37,426 $33,521 2022
The Gaston & Porter Health DC$94,108 President $542 $460 2024
South Carolina Witness Project SC$93,430 President Ceo $37,543 $36,928 2025
50 Hoops National Prostate Awareness TX$136,575 Executive Director $60,000 $59,802 2023
Colorado Dental Association Foundation CO$92,158 President $19,332 $17,478 2025
Kindness To Prevent Blindness Inc IN$143,504 Prior Executive Director $32,625 $34,281 2023
Well-one Health Inc CA$84,355 Secretary $62,732 $52,425 2024
Minnesota Oral Health Coalition MN$145,868 Executive Director $145,200 $142,956 2023
Riverstone Wellness CA$81,150 Founder $21,720 $18,151 2024
The American Society Of Breast Surgeons Foundation MD$150,365 Executive Director $106,351 $96,227 2024
The Partnership For Male Youth DC$77,620 President Ceo $39,000 $34,100 2023
Vax 2 Stop Cancer AL$151,953 Ceo $63,179 $66,057 2024
Heart Coalition Inc GA$159,340 Chairman $9,000 $8,532 2025
March For Moms Association KS$163,356 Executive Director $141,737 $152,572 2023
Etta Pete Sickle Cell Anemia Foundation LA$164,993 Executive Director $20,800 $22,166 2024
Head Strong & Ready Aka Head Strong & CA$165,551 Treasurer $25,259 $21,732 2023
Travelers Education Group TX$166,468 Member $30,000 $29,043 2024
Healthnet Foundation Inc IN$166,626 Board Member $22,934 $24,098 2023
Good Hope Inc MA$168,787 President $15,600 $13,968 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted50th

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 (Rachel Dean) 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 22 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,267 is reasonable (approximately the 73rd 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.