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PeerBasis
Compensation Comparability Determination

Fresno Child Abuse Prevention Council

Executive Director / CEO

EIN 942788744
CA · NTEE I72
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Esther Franco, Executive Director / CEO ($106,181) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,190 total compensation of comparable organizations → $172,043 $106,181
$49,25110th
$62,60925th
$73,947Median
$87,70775th
$105,08590th
$106,181This org · 89th
p10$49,251
p25$62,609
p50$73,947
p75$87,707
p90$105,085
$106,181

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
Children's Advocacy Center TN$311,408 Executive Director $64,541 $74,344 2025
Valley Of The Moon Children's CA$312,091 Director Of Programs $63,285 $63,285 2023
A Caring Place Child OH$310,505 Executive Di $52,192 $64,018 2023
Emma's House Bitterroot Valley - MT$314,213 Executive Director $103,286 $128,936 2023
Celebrate Children Foundation WI$305,214 Executive Director $29,353 $34,483 2024
Great Plains Casa For Kids Inc TX$317,993 Executive Di $63,716 $71,693 2024
Inheritance Adoptions TX$304,960 Executive Director $87,313 $98,245 2024
Unsilenced Project Inc CA$302,540 President $38,640 $38,640 2023
Edu4life AZ$300,636 Chief Executive Officer $65,943 $71,337 2024
Exploited Children's Help Organization KY$322,500 Executive Director $80,089 $99,647 2023
Casa Of The High Plains Inc TX$323,108 Executive Di $53,594 $60,304 2024
Over The Rainbow PA$297,345 Executive Director $75,304 $84,472 2024
Celestial Services Inc CA$325,974 Ceo $52,500 $50,994 2024
Sexually Abused Children's Relief KS$329,106 Executive Director $54,677 $66,444 2024
Epik Project WA$330,083 Executive Director $68,750 $69,238 2024
Unified Child Advocacy Network IL$331,902 Exec. Director $68,500 $77,989 2023
The Blue Ribbon Project MD$291,188 Presidednt&director $25,622 $27,741 2023
Child Abuse Prevention Services Of Tuscaloosa Inc AL$333,157 Director $50,140 $62,731 2023
Prevent Child Abuse Oregon OR$285,797 Executive Dir. $95,708 $99,976 2024
African Institute For Children Studies AZ$285,614 Executive Director $72,813 $76,738 2025
Child Assault Prevention Project Of Washoe County NV$280,285 Executive Director $65,000 $71,400 2025
North Star Family Advocacy Center MN$279,355 Executive Dir. $106,000 $117,817 2024
Youth Services Bureau Of IN$346,570 Executive Di $54,159 $66,142 2023
Hope Haven Of Hancock County Inc MS$348,779 Board Member $2,473 $3,190 2023
Randolph County Childrens Advocacy Center Inc WV$350,000 Executive Director $61,685 $73,191 2025

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 default89th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted86th

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 (Esther Franco) 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 66 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,181 is reasonable (approximately the 89th 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.