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PeerBasis
Compensation Comparability Determination

South Lake Tahoe Family Resource Center

Executive Director / CEO

EIN 942284118
CA · NTEE I80Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bill Martinez, Executive Director / CEO ($50,002) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,646 total compensation of comparable organizations → $457,623 $50,002
$37,86910th
$59,14425th
$81,395Median
$103,52675th
$133,61190th
$50,002This org · 18th
p10$37,869
p25$59,144
p50$81,395
p75$103,526
p90$133,611
$50,002

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
Columbia Basin Dispute Resolution Center WA$288,772 Executive Dir. $53,000 $54,952 2023
Legal Assistance Of Dakota County MN$293,191 Executive Di $88,625 $101,414 2023
Montgomery County Bar Foundation AL$283,016 Executive Director $90,360 $109,808 2024
Justice For Our Neighbors Of The PA$294,362 Executive Dir. $32,917 $38,015 2023
Benton Franklin Legal Aid Society WA$294,679 Executive Dir. $63,815 $64,267 2024
Columbia Gorge Casa OR$282,100 Executive Dir. $59,267 $61,911 2024
Lex Rex Institute CA$281,879 Ceo And Attorney $471,140 $457,623 2024
Peoples Law Center WI$281,834 Executive Director $138,000 $166,904 2023
Washington Wage Claim Project WA$281,506 Staff Attorney $183,961 $185,264 2024
Community Mediation Dc DC$296,363 Former Executive Director $59,701 $58,930 2024
Wyoming Childrens Law Center WY$298,593 Executive Director And Ex Officio Board Member $113,980 $141,345 2023
Arizona Crime Victim Rights Law Group AZ$301,434 Executive Dir. $78,125 $84,516 2024
Connect Immigration CO$306,327 Executive Director $87,000 $93,838 2024
Equal Citizens Foundation DC$269,229 Treasurer $36,000 $35,535 2024
Frontline Legal Services LA$268,828 Co-executive Director $75,000 $92,896 2024
Allegany Law Foundation Inc MD$268,405 Executive Director $57,073 $61,792 2023
Servicios Legales Comunitarios Inc PR$309,343 Chief Operating Officer $68,151 $66,196 2024
Wyoming County - Attica Legal Aid NY$267,246 Vice Preside $31,756 $31,446 2025
Arizona Justice For Our Neighbors AZ$312,535 Executive Dir. $95,351 $103,150 2024
El Centro Hispanoamericano NJ$264,706 Executive Director $49,660 $49,874 2024
Student Legal Services Inc NY$312,839 Director $94,906 $93,980 2025
Oregon Health Justice Center OR$263,336 Attorney/partner $105,769 $110,487 2024
The Joseph Project Inc MI$314,352 President $30,000 $35,860 2023
Phoenix Legal Action Network AZ$261,916 Executive Director $81,222 $90,461 2023
Emergency Legal Responders LA$317,714 Executive Director $80,125 $102,175 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 default18th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted17th

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 (Bill Martinez) 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 78 similarly situated organizations (Same NTEE sector (I80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,002 is reasonable (approximately the 18th 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.