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PeerBasis
Compensation Comparability Determination

Aba Next Steps Inc

Executive Director / CEO

EIN 862612482
TN · NTEE B03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela Lee, Executive Director / CEO ($41,175) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$263 total compensation of comparable organizations → $199,646 $41,175
$6,42110th
$21,42725th
$52,187Median
$80,22775th
$118,95890th
$41,175This org · 43rd
p10$6,421
p25$21,427
p50$52,187
p75$80,227
p90$118,958
$41,175

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 TN 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
Entrepreneurs Organization KS$333,775 Chapter Manager (Executive Director) $25,961 $25,995 2025
World Is Our Classroom Inc MA$329,905 Exec Directo $96,692 $82,662 2024
The Association For International IL$329,422 Executive Director $77,400 $72,391 2024
Angel Investor Foundation KS$337,561 Ceo & President $15,743 $15,763 2025
Michigan Afterschool Association MI$318,901 President $63,260 $63,954 2023
Indiana Arborist Association IN$348,335 Executive Director $48,850 $49,009 2024
Navigator Labs CA$314,793 Ceo And Founder $89,269 $73,334 2024
Us Dairy Education And Training Consortium TX$314,277 Director $40,000 $37,085 2025
Texas Association Of Mid-size Schools TX$350,715 Executive Director $80,833 $79,197 2023
American Academy Of International Culture And Educ NY$351,526 Executive Director $94,640 $81,359 2024
Hawaii Interscholastic Athletic HI$311,541 Executive Director $4,000 $3,508 2023
American Autonomic Society CA$355,775 Executive Director $36,538 $30,902 2023
Indiana Head Start Association Inc IN$301,197 Executive Director $99,711 $100,035 2024
National Prevention Science Coalition To Improve Lives Inc CA$300,201 Co-director $10,000 $8,215 2024
Oregon Music Teachers OR$300,071 District Pre $2,511 $2,161 2025
Women's Field Association Of CA$366,364 Executive Director $243,029 $199,646 2024
Minority Accounting Career Resource Society MI$367,092 President And Ceo $15,000 $14,729 2024
Society For American Music WA$367,955 Executive Di $34,269 $29,189 2024
Oklahoma Society For Technology In OK$372,429 Executive Di $57,625 $58,810 2025
Delaware Mathematics Coalition Inc DE$290,372 Executive Officer $54,213 $50,501 2024
Israel-texas Science And Education Foundation Inc TX$375,000 Hellerstein $197,080 $193,090 2023
The Corporation For Community And Economic Dev Uni FL$375,500 Executive Director $111,450 $102,547 2023
Judaism Alive Dba Jewish Rock Radio MO$375,866 Executive Dir. $78,000 $80,916 2023
Washington State Music Teachers WA$287,883 President $1,000 $852 2024
Paris Church Of The Holy Cross Parish TX$377,944 Ececutive Director $25,703 $24,460 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default43rd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted37th

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 (Angela Lee) 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 79 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,175 is reasonable (approximately the 43rd 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.