Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Spirit Of Youth

Executive Director / CEO

EIN 920168893
AK · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Zeman, Executive Director / CEO ($88,833) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$132 total compensation of comparable organizations → $334,501 $88,833
$17,46610th
$41,54225th
$69,059Median
$96,41075th
$133,18090th
$88,833This org · 69th
p10$17,466
p25$41,542
p50$69,059
p75$96,410
p90$133,180
$88,833

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 AK 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
Vermont Energy Education Program Inc VT$457,395 Executive Director $74,504 $78,437 2024
Science And Entrepreneurship Exchange IL$458,706 Secretary $73,655 $77,978 2023
Partners In Change Inc GA$455,719 Ceo, Vice Board Chair $5,000 $5,414 2023
Global Education Center TN$458,936 Executive Director $44,400 $47,558 2025
Botanical Bus CA$455,172 Exec Direc/ Board Pres $74,880 $69,629 2023
Communities In Schools NC$459,583 Executive Dir. $58,102 $64,649 2023
Heritage Museum Of Asian Art IL$459,798 Treasurer $62,500 $64,269 2024
Upper Valley Trails Alliance VT$460,319 Executive Di $79,508 $83,706 2024
Mychild'scancer Inc NJ$454,068 President / Secretary / Executive Director $26,000 $24,998 2023
Arbutus Folk School WA$460,522 Executive Di $51,093 $47,847 2024
Elevate Dallas TX$461,045 Executive Di $22,300 $23,332 2024
Empire 8 NY$453,359 Commissioner $181,158 $171,225 2024
New England Preparatory School MA$462,462 Communicatio $22,038 $21,326 2023
Business History Conference DE$451,653 Secretary $20,000 $20,483 2024
The Teachers Lounge Inc MA$463,525 Executive Director $87,502 $84,675 2023
Una Vida Esta Vida CA$464,152 President $14,500 $13,096 2024
Derry Preschool Inc PA$450,059 Treasurer $55,000 $55,890 2025
Steamimagine VA$464,600 President $20,000 $20,199 2024
The Conscious Kid CA$465,081 Executive Dir. $135,000 $121,932 2024
Hawkquest CO$465,359 Executive Di $110,475 $110,802 2024
Georgia Coalition For Higher GA$466,026 Co-exec Dire $123,476 $126,513 2025
Edina Education Fund MN$448,216 Executive Director $60,008 $60,422 2025
American Association Of Bovine OH$466,561 Executive Di $50,248 $57,311 2023
Romanza St Augustine Inc FL$446,105 President $4,000 $4,046 2023
Uncw Research Foundation NC$444,105 President $54,419 $57,298 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default69th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (Karen Zeman) 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 426 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,833 is reasonable (approximately the 69th 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.