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PeerBasis
Compensation Comparability Determination

Southeast Community Development

Executive Director / CEO

EIN 954473319
CA · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emma Hernandez, Executive Director / CEO ($83,589) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $426,275 $83,589
$26,33810th
$49,66725th
$70,727Median
$94,52375th
$120,05790th
$83,589This org · 64th
p10$26,338
p25$49,667
p50$70,727
p75$94,523
p90$120,057
$83,589

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
Bring On The Spectrum IncNY $468,382$39,837 990
Arizona Caregiver Coalition IncAZ $468,536$39,024 990
The Alexander House ApostolateTX $468,758$99,854 990
American Association Of Adapted SportsGA $463,772$124,292 990
Childsafe Center - CacVA $463,134$94,567 990
Single Mothers Outreach IncCA $463,057$91,564 990
Institute For Affordable TransportationIN $471,165$105,119 990
One LifeWA $461,467$26,336 990
XquisiteNV $471,984$99,560 990
Ruth's GleaningsSC $459,119$85,026 990
Hearts And Hands Faith In ActionNY $474,418$86,801 990
Senior Care Of Orange County IncNC $457,599$73,987 990
Asi Capitola IncMN $475,700$75,198 990
Touchstone Farm IncNH $475,750$70,628 990
Bay Area Womens And Childrens CenterCA $456,204$157,838 990
Rccc IncTX $455,450$108,817 990
Wayfaring Band IncCO $455,251$96,843 990
Wilf Transport IncNJ $454,500$57,246 990
Diabetes Youth ServicesOH $453,627$51,716 990
Sowhope OrgMI $479,496$101,603 990
Houston Aphasia Recovery CenterTX $453,030$126,195 990
Stone-hayes Center For Independent LivingIL $480,688$63,737 990
C & L A Support Service IncFL $481,042$59,401 990
Mission To El SalvadorPA $481,233$47,487 990
Second Chance OutreachWA $451,205$95,253 990

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 default64th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted56th

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 (Emma Hernandez) 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 294 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,589 is reasonable (approximately the 64th 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.