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PeerBasis
Compensation Comparability Determination

Courageous And Free Inc

Executive Director / CEO

EIN 883254390
FL · NTEE P62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Pankalla, Executive Director / CEO ($28,769) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,968 total compensation of comparable organizations → $150,845 $28,769
$34,28310th
$65,64825th
$83,449Median
$103,64075th
$136,31890th
$28,769This org · 6th
p10$34,283
p25$65,648
p50$83,449
p75$103,640
p90$136,318
$28,769

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Underground NeCT $408,097$83,838 990
Share The Love Ocala IncFL $408,881$29,000 990
Hidden Water IncNY $414,681$149,883 990
Thistle And Bee Enterprises IncTN $417,650$138,879 990
End Slavery GaGA $389,684$51,130 990
Compassion To Act IncorporatedNC $387,192$67,277 990
International Networks Of HeartsCA $383,527$68,136 990
Casa Of Lafourche IncLA $377,414$4,968 990
Food Yoga International IncDE $375,886$31,120 990
Tip Of Southern Nevada IncNV $444,032$107,798 990
Helping Establish Assistance ResourceCA $445,744$24,719 990
New York City District Council OfNY $369,950$147,056 990
Advocates Victim Assistance Team OfCO $447,591$92,523 990
Empowerment Collaborative OfNY $365,852$41,407 990
Rivercross IncNC $358,879$86,452 990
Professional Christian Counseling STX $352,504$66,279 990
Corries HouseMN $471,931$37,445 990
Connected Kids IncOK $342,444$150,845 990
Anti-human Trafficking IntelligenceNC $341,891$125,840 990
Instituto De Psicotraumatologia De Pr IncPR $477,403$91,112 990
Swainqualla Safe IncNC $336,530$63,753 990
Season Of Justice CorporationIN $480,919$74,401 990
The Traron CenterDC $485,850$81,840 990
The Child Advocacy Center Of Carroll CountyNH $321,856$104,512 990
Copper River Basin Child Advocacy CenterAK $320,713$89,270 990

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 FL 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted6th

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 (Carolyn Pankalla) 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 36 similarly situated organizations (Same NTEE sector (P62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,769 is reasonable (approximately the 6th 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). 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.