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PeerBasis
Compensation Comparability Determination

Restorative Resources

Executive Director / CEO

EIN 943389695
CA · NTEE O50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Veronica R Cruz, Executive Director / CEO ($46,600) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,089 total compensation of comparable organizations → $143,552 $46,600
$12,74610th
$25,94125th
$49,274Median
$76,16375th
$101,48790th
$46,600This org · 42nd
p10$12,746
p25$25,941
p50$49,274
p75$76,163
p90$101,487
$46,600

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.

OrganizationStateTotal revenueTotal compSource
Academy ProjectCA $221,677$24,709 990
Girls On The Run RiversideCA $224,544$63,391 990
Sunbeam Kids InternationalCA $220,055$12,861 990
Mountains 2 SeaCA $219,066$76,717 990
Student Runners Of Orange County IncCA $216,431$48,711 990
SascCA $213,204$7,000 990
Joyful Child Foundation-in Memory Of Samantha RunnionCA $231,819$49,047 990
805 Mustangs LlcCA $211,639$72,000 990
Helping Our People EatCA $210,750$18,626 990
10-10 AcademyCA $207,742$52,026 990
Franklin KidsCA $206,402$41,696 990
Accelerate Education GroupCA $239,395$46,998 990
Sebastopol Sea SerpentsCA $240,202$143,552 990
Dream Weavers Helping Dreams Become RealityCA $204,500$90,800 990
Servicing Every SoulCA $204,289$15,600 990
Black Surf Santa Cruz IncCA $202,836$87,580 990
Nature Rangers Wilderness ProgramsCA $243,102$46,489 990
City Hearts Kids Say Yes To TheCA $243,926$101,250 990
Elevate Your G A M ECA $200,362$67,127 990
Student Movement Of Justice And OpportunityCA $246,623$38,400 990
Venture Free FoundationCA $251,027$46,800 990
Youth Utilizing Power And Praise OrganizationCA $252,823$55,595 990
Mission Youth Soccer LeagueCA $190,340$76,168 990
Camp Riva-lake IncCA $258,373$25,738 990
The Undefeated Foundation IncCA $259,000$51,477 990

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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted42nd

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 (Veronica R Cruz) 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 50 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,600 is reasonable (approximately the 42nd 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). 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.