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PeerBasis
Compensation Comparability Determination

Associated Students Of California State

Executive Director / CEO

EIN 941347023
CA · NTEE B80Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Gallardo, Executive Director / CEO ($210,995) against every comparable organization that fit the selection criteria — 1361 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Gallardo — reported title “ASI EXEC DIR (THRU 04/24)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,361 organizations qualified on sector, size, and geography 1,361 within the band form the benchmarked peer set.

Distribution of comparable compensation

$715 total compensation of comparable organizations → $3,037,958 $210,995
$103,10210th
$159,38325th
$217,959Median
$312,18575th
$416,65190th
$210,995This org · 47th
p10$103,102
p25$159,383
p50$217,959
p75$312,185
p90$416,651
$210,995

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
Childrens Center For Communication Inc MA$12,743,287 Executive Director $351,566 $356,432 2025
Foothill Country Day School CA$12,735,015 Head Of School $428,041 $428,041 2024
Cesar Chavez Public Charter School DC$12,735,004 Principal, Middle School $139,038 $145,470 2023
Extera Public Schools CA$12,751,368 Executive Director $217,883 $217,883 2024
Nashville Classical Charter School TN$12,729,477 Executive Dir. $146,468 $183,561 2023
🔒 1356 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default47th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted40th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 1361-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.