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PeerBasis
Compensation Comparability Determination

Community Center For The Blind

Executive Director / CEO

EIN 941337611
CA · NTEE G41Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elsie Hirata, Executive Director / CEO ($75,246) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elsie Hirata — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25,815 total compensation of comparable organizations → $151,902 $75,246
$28,04810th
$42,26825th
$75,247Median
$104,45975th
$130,74990th
$75,246This org · 50th
p10$28,048
p25$42,268
p50$75,247
p75$104,459
p90$130,749
$75,246

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
Visual Compassion Inc TX$283,424 Ceo $135,000 $151,902 2024
Lifesight SD$259,141 Executive Director $98,182 $121,885 2024
Vision Outreach International Inc MI$303,002 Executive Director $89,898 $107,458 2023
Charity Of The Eye Care Network CA$311,331 Ceo/president $132,619 $132,619 2023
Cedar Springs Vision Inc TX$236,404 President/director $67,308 $75,735 2024
Hull Foundation And Learning OR$231,509 Executive Di $52,500 $54,842 2024
Vision Resource Center NC$229,796 Executive Director $62,962 $73,179 2024
American Society Of Ophthalmic Plastic FL$227,357 Exec Director $35,000 $38,077 2023
The Support Sight Foundation PA$329,158 Director $115,846 $129,948 2024
Enrichment Center For The Blind And Visually Impaired NJ$223,055 Director $25,704 $25,815 2024
Mission Vision Inc PA$219,644 Board Member $25,000 $28,044 2024
Community Services For Sight PA$218,609 President/ceo $49,930 $57,663 2023
Chautauqua Blind Association Inc NY$340,650 Executive Director $73,548 $74,758 2024
Houston Lighthouse Foundation Inc TX$208,760 President $24,213 $28,049 2023
Better Vision Better Hope TX$347,733 President $30,000 $33,756 2024
Blindsight Delaware Inc DE$205,368 Executive Di $84,187 $95,463 2023
Servants For Sight SC$353,090 Executive Director $65,000 $76,277 2024
Theater Breaking Through Barriers Corp NY$383,614 Director/ceo $74,902 $76,134 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 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 default50th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted44th

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 (Elsie Hirata) 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 18 similarly situated organizations (Same NTEE sector (G41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,246 is reasonable (approximately the 50th 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.