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PeerBasis
Compensation Comparability Determination

The Transparency Foundation

Executive Director / CEO

EIN 861926940
CA · NTEE W20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carl Demaio, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,633 total compensation of comparable organizations → $199,184 $110,000
$31,92310th
$60,77925th
$112,452Median
$131,26375th
$186,84590th
$110,000This org · 48th
p10$31,923
p25$60,779
p50$112,452
p75$131,263
p90$186,845
$110,000

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 CA 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
Northwest Ottawa Recreation Authority MI$352,532 Nora Director $53,734 $60,779 2025
100reporters DC$351,207 President $129,165 $131,263 2023
Kentucky County Clerks Association KY$364,818 Executive Dir. $51,865 $64,530 2023
Portage Development Board OH$371,014 President $102,636 $122,279 2024
Decatur Legacy Project Inc GA$374,115 Executive Dir. $74,000 $83,695 2024
Wv Cant Wait Votes A Non-profit Corporation WV$329,916 Cochair $69,471 $87,110 2023
Government Oversight And Education Inc VA$380,086 Preisdent $180,000 $195,497 2024
Massachusetts Peace Action Education Fund MA$383,723 Executive Director $38,401 $38,816 2024
Visit Issaquah WA$302,029 Executive Director $116,700 $117,527 2024
To The Village Square Inc FL$422,019 Founder & Ce $85,000 $89,820 2024
Public Service Leadership Academy Inc VA$286,298 Key Employee $69,000 $74,940 2024
Women Winning MN$428,587 Executive Director $160,542 $178,439 2024
Wisconsin County Forests Association Inc WI$273,826 Executive Director $99,918 $117,379 2024
California City Management Foundation CA$434,938 Executive Director $129,394 $129,394 2023
Washington Dc Homeland Security DC$446,271 President $196,000 $199,184 2023
Guardianship Corp NY$261,698 President $135,000 $137,220 2024
New York State Association Of Traffic NY$449,202 Treasurer $6,338 $6,633 2023
Fda Expositions Inc MD$458,747 President $183,000 $192,449 2024
The California Center For Civic CA$238,069 Executive Dir. $115,774 $112,452 2024
Tea Party Patriots Foundation Inc GA$472,219 President $14,706 $17,124 2023
Center For Procurement Advocacy Inc DC$472,417 Executive Director $26,890 $27,327 2023
State Government Affairs Council VA$478,088 Executive Director $37,760 $41,011 2024
Center For New Democratic Processes MN$480,227 Executive Director $136,396 $156,079 2023
The Dekleptocracy Project VA$484,422 President And Executive Director $109,375 $122,300 2023
Minnesota Counties Foundation MN$526,359 Executive Director $40,614 $45,142 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 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 default48th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted32nd

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 (Carl Demaio) 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 25 similarly situated organizations (Same NTEE sector (W20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 48th 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.