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PeerBasis
Compensation Comparability Determination

Friends Of The Children - Colorado Sprin

Executive Director / CEO

EIN 870920034
CO · NTEE O50
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Judith Cara, Executive Director / CEO ($131,816) against every comparable organization that fit the selection criteria — 462 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

462 organizations qualified on sector, size, and geography 462 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $319,338 $131,816
$27,20310th
$57,18325th
$76,849Median
$99,27975th
$126,50090th
$131,816This org · 91st
p10$27,203
p25$57,183
p50$76,849
p75$99,279
p90$126,500
$131,816

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 CO 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
Lead Training OH$568,457 Executive Director $142,337 $153,169 2025
Future Arts Foundation CO$567,499 Executive Di $81,296 $83,697 2023
100 Black Men Of The Philadelphia Region Inc PA$570,287 Vp Of Program $13,620 $14,165 2024
Elevate Youth Inc MA$566,342 Executive Director/founder $57,501 $55,479 2023
Emanuel Jackson Senior Project Inc FL$565,323 Executive Dir. $85,164 $83,436 2024
🔒 457 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted90th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 462-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.