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PeerBasis
Compensation Comparability Determination

Bay Area Freedom Collective

Executive Director / CEO

EIN 881984369
CA · NTEE I31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zhuo Liu, Executive Director / CEO ($10,517) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Zhuo Liu — reported title “Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,604 total compensation of comparable organizations → $157,900 $10,517
$7,58410th
$16,07725th
$32,164Median
$57,94175th
$101,35690th
$10,517This org · 17th
p10$7,584
p25$16,077
p50$32,164
p75$57,941
p90$101,356
$10,517

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
Kentucky Conference For Community & KY$71,802 Exec Director $59,000 $75,576 2023
Crime Stoppers Of Savannah-chatham GA$72,831 Executive Di $25,745 $29,978 2024
Kinad Inc FL$73,362 Director $6,000 $6,720 2023
Society-first Corporation FL$73,471 Vp $12,040 $13,486 2023
Chestnut Resolutions Inc Nfp IL$74,807 Chair Of Board $138,688 $157,900 2024
La Asociacion Benefica Cultural NY$66,851 Executive Di $11,270 $11,794 2024
Law Of The Wild WA$75,860 Ed/board Member $44,221 $47,204 2023
Accountability Brothers CA$76,000 President & $5,788 $5,959 2023
Walter & Connie Payton IL$65,377 Secretary $4,044 $4,604 2024
East Tennessee Probation Inc TN$78,155 Ceo/probation Officer $25,040 $31,382 2023
Boo2bullying Inc CA$63,891 President $20,000 $20,000 2024
Exchange Club Center For The Prevention CT$78,459 President $89,424 $99,966 2023
On The Wings Of Angels MI$80,466 Ceo & Executive Director $4,000 $4,781 2024
Crime Stoppers Of Wayne County Inc NC$61,557 Executive Director $15,000 $18,479 2023
Greater Life Of Fayetteville Inc NC$81,110 Executive Director $17,280 $20,677 2024
Government Justice Center Inc NY$82,174 Legal Director & Treasurer $94,327 $98,710 2024
Environmental And Animal Defense CO$84,262 Executive Director $41,167 $47,064 2023
Nashville Community Bail Fund TN$57,464 Executive Dir. $98,253 $119,603 2024
Forensic Sciences Foundation Inc CO$85,827 Executive Director $13,601 $15,550 2023
Louisiana Fraternal Order Of Police LA$86,060 Treasurer $7,800 $9,947 2024
Ohio Crime Prevention Association OH$86,122 President $17,275 $21,189 2024
Center For Reuniting Families CA$55,342 President $33,100 $33,100 2024
Bluecoats Of Medina County Inc OH$55,231 Co-exec Dire $7,500 $9,199 2024
Inside Out Inc OH$55,201 Treasurer $41,600 $49,711 2025
Go Reentry Specialists Inc PA$87,700 Executive Di $47,736 $55,129 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 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 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted15th

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 (Zhuo Liu) 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 46 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,517 is reasonable (approximately the 17th 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.