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PeerBasis
Compensation Comparability Determination

Black Surf Santa Cruz Inc

Executive Director / CEO

EIN 874556850
CA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Esabella Bonner, Executive Director / CEO ($85,067) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $139,434 $85,067
$14,08810th
$25,39425th
$47,640Median
$73,85475th
$98,37290th
$85,067This org · 85th
p10$14,088
p25$25,394
p50$47,640
p75$73,854
p90$98,372
$85,067

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
Servicing Every Soul CA$204,289 Board Member/executive Director $15,600 $15,152 2024
Dream Weavers Helping Dreams Become Reality CA$204,500 President $90,800 $88,195 2024
Elevate Your G A M E CA$200,362 Exec Director/secretary $67,127 $65,201 2024
Franklin Kids CA$206,402 President $40,500 $40,500 2023
10-10 Academy CA$207,742 Secretary $53,403 $50,534 2025
Helping Our People Eat CA$210,750 Ceo $18,626 $18,092 2024
805 Mustangs Llc CA$211,639 President $72,000 $69,934 2024
Sasc CA$213,204 Secretary $6,575 $6,386 2024
Mission Youth Soccer League CA$190,340 League Director $73,983 $73,983 2023
Student Runners Of Orange County Inc CA$216,431 Executive Dir. $50,000 $47,314 2025
Mountains 2 Sea CA$219,066 Executive Director And Field Instructor $78,747 $74,516 2025
Sunbeam Kids International CA$220,055 Secretary $12,000 $12,492 2022
Academy Project CA$221,677 Exeuctive Director/president $24,709 $24,000 2024
Restorative Resources CA$222,393 Executive Dir. $46,600 $45,263 2024
Latinx In Gaming Nfp CA$182,491 President $10,459 $10,459 2023
Girls On The Run Riverside CA$224,544 Executive Director $65,068 $61,572 2025
Baseball For All Inc CA$174,850 President $80,000 $77,705 2024
Activediscovery Club CA$174,549 Executive Director $60,000 $58,279 2024
Joyful Child Foundation-in Memory Of Samantha Runnion CA$231,819 Executive Director $47,640 $47,640 2023
Go For Yours Foundation CA$171,060 President & Ceo $30,000 $30,000 2023
Accelerate Education Group CA$239,395 President $27,600 $26,808 2024
Sebastopol Sea Serpents CA$240,202 Head Coach $143,552 $139,434 2024
Nature Rangers Wilderness Programs CA$243,102 Executive Director $46,489 $45,155 2024
City Hearts Kids Say Yes To The CA$243,926 Executive Di $101,250 $98,345 2024
Inland Circle CA$161,393 Chief Executive Officer $26,550 $25,788 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 default85th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted85th

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 (Esabella Bonner) 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 47 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,067 is reasonable (approximately the 85th 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.