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PeerBasis
Compensation Comparability Determination

Friends Of Transit

Executive Director / CEO

EIN 861017492
AZ · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachelle Giles, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 207 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rachelle Giles — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

207 organizations qualified on sector, size, and geography 207 within the band form the benchmarked peer set.

Distribution of comparable compensation

$197 total compensation of comparable organizations → $289,415 $90,000
$13,11810th
$24,27025th
$47,169Median
$71,60075th
$93,66590th
$90,000This org · 87th
p10$13,118
p25$24,270
p50$47,169
p75$71,600
p90$93,665
$90,000

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 AZ 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
Lectica Inc Fka Dev Test Svs MA$176,554 Pres, Treas, Clerk $51,193 $49,247 2023
Unity Foundation ME$177,085 Ceo/chairman $86,544 $92,770 2023
Church Leadership Development TX$175,460 President $76,920 $82,369 2023
Tennessee Advocates For Planned TN$175,276 Executive Di $95,771 $104,675 2024
Jewels Academy IA$174,974 President $39,582 $45,065 2024
Literacy Lubbock TX$178,019 Executive Director $75,328 $78,350 2024
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $24,029 2023
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $17,630 2023
Curenfwithjack GA$179,333 President $62,500 $65,344 2024
The Home Team - Miami Inc FL$173,584 Director $79,425 $77,583 2024
American Diplomacy Foundation CT$179,500 President And Secretary $155,795 $156,375 2023
Lincoln-way High School Foundation IL$179,721 Executive Di $60,000 $61,335 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $15,855 2025
Research Support Fund MA$171,417 Board President $37,776 $35,297 2024
Marriage And Relationship Education Center Inc MD$171,221 Executive Director $47,508 $47,547 2023
Education In Dance And NJ$170,931 Vice President $191,743 $178,009 2024
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $15,745 2025
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $55,990 2024
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $44,934 2023
Agc Of Iowa Foundation IA$183,174 Executive Vice President $31,254 $35,583 2024
Fem Empowerment Movement CA$168,811 Secretary $104,168 $93,529 2024
Cardio-facio-cutaneous International NY$184,530 Former Executive Director $67,516 $65,311 2023
Lite House Partners Inc GA$185,332 Executive Director $183 $197 2023
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $78,624 2024
Kid Kare Project Inc IN$185,552 Office Manager $7,737 $8,484 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default87th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted82nd

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 (Rachelle Giles) 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 207 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 87th 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.