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PeerBasis
Compensation Comparability Determination

Vallejo Police Activities League Inc

Executive Director / CEO

EIN 942192817
CA · NTEE O200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael T Kollar, Executive Director / CEO ($9,600) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael T Kollar — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,098 total compensation of comparable organizations → $168,025 $9,600
$16,93910th
$31,21625th
$45,717Median
$60,06375th
$75,31790th
$9,600This org · 9th
p10$16,939
p25$31,216
p50$45,717
p75$60,063
p90$75,317
$9,600

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
Brown Girls Code GA$149,010 Founder & Ceo $65,000 $77,923 2023
Elevate St Louis MO$148,546 Ex Officio $92,717 $117,084 2023
Sigma Delta Pi SC$148,133 Executive Di $7,792 $9,414 2024
Fern Creek Babe Ruth League Inc KY$156,090 President & Board Member $2,490 $3,098 2024
Going The Distance Adventure FL$156,311 Ceo/trustee $51,000 $55,484 2024
Cuyuna Range Youth Center Inc MN$162,569 Accountant $6,850 $7,839 2024
Forest Avenue Outreach IA$164,410 Executive Director $71,435 $90,581 2024
Rock Of Christ Youth LA$164,970 Secretary/tr $30,000 $38,256 2024
Denver Police Activities League CO$165,009 Executive Di $151,312 $168,025 2024
Eleanor Johnson Youth Center Inc FL$129,459 Director $37,949 $41,286 2024
Police Activities League Of Bridgeport Inc CT$169,809 Executive Director $46,960 $52,496 2023
The Child And Family Foundation Inc MD$128,051 Executive Director $58,077 $62,880 2024
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $61,169 2025
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $37,896 2023
Living Hope Ministries MN$123,632 Exec Dir/pre $30,325 $35,726 2023
U-turn Ministries Of Goshen Inc IN$123,233 Executive Director $16,800 $20,517 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $55,152 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $47,864 2024
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $35,823 2023
Hidalgo Community Development Corporation CA$114,469 Executive Director $37,513 $38,621 2023
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $60,555 2023
Community Learning Academy NY$189,578 Executive Dir. $14,300 $15,406 2023
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $43,664 2024
Colorado Youth Basketball Inc CO$100,156 President $22,500 $25,724 2023
Hana Youth Center HI$199,970 Exec Dir $52,154 $55,672 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 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Michael T Kollar) 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 34 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,600 is reasonable (approximately the 9th 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.