Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

4c Children And Family

Executive Director / CEO

EIN 853434014
CA · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle R Mccoy, Executive Director / CEO ($10,075) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,942 total compensation of comparable organizations → $96,221 $10,075
$15,65510th
$29,60025th
$50,486Median
$62,54475th
$91,91590th
$10,075This org · 6th
p10$15,655
p25$29,600
p50$50,486
p75$62,544
p90$91,915
$10,075

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Yesh Tikva IncCA $253,135$72,742 990
Center For Early Childhood ConnectionsCA $256,654$50,486 990
Positive Communication Practices IncCA $256,977$96,221 990
Caldwell-clarkCA $242,381$29,600 990
Emerge Center For Social And Emotional LearningCA $267,436$37,352 990
One RecoveryCA $226,696$62,500 990
Narrative Initiatives San DiegoCA $223,255$21,014 990
Cornerstone Center For CounselingCA $287,709$51,282 990
The Open TableCA $205,254$91,420 990
The Good Death FoundationCA $204,787$4,942 990
Heartstrings Counseling IncCA $308,555$92,658 990
The Bridge Restoration Ministry NapaCA $312,035$62,544 990
Hope For Healthy Families Counseling CenterCA $315,277$16,929 990
Aragon & Hernandez Social ServicesCA $319,881$36,140 990
Touchstone Counseling Service IncCA $337,945$13,745 990
Fishbowl Ministries IncCA $340,847$33,436 990
The Relationship ResourceCA $349,231$59,154 990

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 CA 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted6th

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 (Michelle R Mccoy) 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 17 similarly situated organizations (Same NTEE sector (F60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,075 is reasonable (approximately the 6th 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). 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.