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PeerBasis
Compensation Comparability Determination

Shielding The Frontline Kern County Inc

Executive Director / CEO

EIN 921349962
CA · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Trever Martinusen, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,351 total compensation of comparable organizations → $117,346 $60,000
$18,58210th
$35,03025th
$57,457Median
$85,34675th
$99,33790th
$60,000This org · 53rd
p10$18,582
p25$35,030
p50$57,457
p75$85,346
p90$99,337
$60,000

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
The Relationship Resource CA$349,231 Executive Dir. $57,457 $57,457 2023
Fishbowl Ministries Inc CA$340,847 President $22,434 $21,790 2024
Touchstone Counseling Service Inc CA$337,945 Secretary $13,351 $13,351 2023
Synchrony Of Visalia Inc CA$499,494 President & Ceo $54,863 $53,289 2024
Exonerated Nation Inc CA$501,023 Staff Assistant $35,989 $34,956 2024
Aragon & Hernandez Social Services CA$319,881 Chief Executive Officer $36,140 $35,103 2024
The Kingi Ohana House CA$505,262 President $83,074 $80,691 2024
Hope For Healthy Families Counseling Center CA$315,277 Ceopresident $16,929 $16,443 2024
The Bridge Restoration Ministry Napa CA$312,035 Executive Director $60,750 $60,750 2023
Heartstrings Counseling Inc CA$308,555 Ceo $90,000 $90,000 2023
Cornerstone Center For Counseling CA$287,709 President $49,811 $49,811 2023
Seeds Christian Counseling CA$546,735 President $124,009 $117,346 2025
Encouragers Counseling & Training CA$548,048 President $96,000 $90,842 2025
Center For Creative Growth CA$548,094 President $76,177 $73,991 2024
New Hope Grief Support Community CA$559,383 Executive Di $105,000 $105,000 2023

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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted53rd

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 (Trever Martinusen) 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 15 similarly situated organizations (Same NTEE sector (F60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 53rd 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.