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PeerBasis
Compensation Comparability Determination

Gaithersburg Beloved Community Init

Executive Director / CEO

EIN 854081260
MD · NTEE O50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Cole, Executive Director / CEO ($100,000) 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 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Cole — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

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

$14,872 total compensation of comparable organizations → $107,075 $100,000
$22,97010th
$71,17525th
$82,938Median
$98,01075th
$104,98890th
$100,000This org · 76th
p10$22,970
p25$71,175
p50$82,938
p75$98,010
p90$104,988
$100,000

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 MD 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
Little Friends For Peace Inc MD$339,254 Co Director $80,800 $82,938 2024
East-west Cultural And Educationalcenter Inc MD$336,077 Director $23,560 $24,898 2023
Brausa United Futebol Club Inc MD$335,435 President $77,000 $79,037 2024
Big Brothers Big Sisters Of The MD$326,665 Executive Di $76,678 $78,707 2024
Total Foundation Inc MD$323,666 President & Ceo $85,500 $90,354 2023
Pass It On Inc MD$402,529 Executive Director $19,000 $20,079 2023
Mentoring Male Teens In The Hood Inc MD$301,643 President $69,340 $71,175 2024
Girls On The Run Of Mid And Western Mary MD$292,640 Executive Dir. $44,675 $44,675 2025
Develop More Foundation Inc MD$427,790 Executive Director $88,000 $90,328 2024
Empowering The Ages Inc MD$289,362 Executive Director $95,484 $98,010 2024
Youth Activism Project MD$285,671 Chief Executive Officer $102,246 $104,951 2024
Team Takeover Inc MD$257,750 President $14,073 $14,872 2023
Artpreneurs Inc MD$469,928 Executive Director $72,800 $74,726 2024
The Advance Project MD$244,362 President $102,336 $105,044 2024
Imagine Me Ministries Inc MD$243,844 Executive Director $104,315 $107,075 2024
House With A Heart - Pet Sanctuary Inc MD$483,753 President $82,250 $84,426 2024
Aziza Pe&ce MD$530,043 Executive Director $98,654 $101,264 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 MD 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 default76th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted76th

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 (Rebecca Cole) 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 (O50) + MD + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 76th 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.