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PeerBasis
Compensation Comparability Determination

National Best Practices Conference Inc

Executive Director / CEO

EIN 922572085
TX · NTEE B03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maria Sandoval, Executive Director / CEO ($45,500) against every comparable organization that fit the selection criteria — 590 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

590 organizations qualified on sector, size, and geography 590 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $441,135 $45,500
$5,04410th
$13,79925th
$30,643Median
$54,22875th
$79,74190th
$45,500This org · 67th
p10$5,044
p25$13,799
p50$30,643
p75$54,228
p90$79,741
$45,500

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

OrganizationStateTotal revenueTotal compSource
The Human Potential CenterTX $107,137$4,369 990
The Sumner G Rand Jr FoundationFL $106,782$79,667 990
New Horizon Academy For Exceptional StudentsincFL $106,713$27,285 990
Teachmeducation Group IncNY $106,707$34,817 990
Quad County African AmericanIL $106,597$9,107 990
Mission Starfish HaitiIA $106,507$40,569 990
Vermillion Bend AcademyLA $106,432$8,375 990
Troup County College & CareerGA $106,354$141,811 990
Greater Madison Chamber Of CommerceWI $107,750$27,626 990
Foundation For Independence ThroughSC $107,755$69,550 990
American College Of Sports MedicineIN $106,033$22,137 990
Totally Local Vc Agricultural Education FoundationCA $106,012$16,401 990
Ghes Building CompanyMN $107,956$5,750 990
Oelc At Kennedy QalicbNE $108,000$16,499 990
Bucyrus Redmen Athletic BoostersOH $105,936$4,235 990
The Education Policy And Leadership CenterPA $105,933$14,954 990
Pope John Xxiii Endowment Fund IncNJ $105,895$45,262 990
Timothy Christian Schools FoundationIL $108,087$40,246 990
Confrerie De La Chaine Des RotisseursNJ $108,104$15,148 990
Osu Animal Science Alumni AssociationOK $105,770$13,210 990
Mosaic Housing Corp Xxii - LoganNE $108,255$28,919 990
The Xanderena FoundationIL $108,315$4,452 990
The Learning And Achievement Foundation IncCA $108,350$777 990
East Central Illinois Christian SchoolIL $108,457$14,370 990
Helping Hands Christian Pre-schoolNY $108,655$31,226 990

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 TX 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 default67th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted78th
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 (Maria Sandoval) 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 590 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,500 is reasonable (approximately the 67th 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.