Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Friends Of St Lawrence-watts Youth Center

Executive Director / CEO

EIN 954751809
CA · NTEE O11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Delan Hilliard, Executive Director / CEO ($85,234) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,809 total compensation of comparable organizations → $178,861 $85,234
$12,83310th
$20,05125th
$26,334Median
$77,74775th
$142,47390th
$85,234This org · 78th
p10$12,833
p25$20,051
p50$26,334
p75$77,747
p90$142,473
$85,234

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
La Fencing Academy Of Pomona CA$360,625 President $21,400 $21,966 2024
Friends Of The Children - OR$358,161 Executive Director $21,321 $23,536 2024
Bgcco Milo-grogan Holding Company OH$373,161 Chief Executive Officer $31,794 $40,029 2024
Journeymen Institute WA$353,181 Executive Director $78,571 $86,090 2023
Gillwell Foundation NE$348,947 Secretary/executive Direct $57,264 $75,376 2023
North Yellowstone Education Foundation MT$383,677 Executive Dir. $45,000 $59,365 2023
Girl Scouts Of Southern Arizona AZ$390,651 Ceo $16,995 $19,429 2024
Boys & Girls Club And Family Center Of Bristol Inc CT$400,000 Chief Executive Officer $160,478 $178,861 2024
Will Work For Kids Nonprofit Group Inc FL$325,436 Director $11,253 $12,567 2024
Kc United Youth Family Sports & Education Association KS$299,174 Program Director $16,368 $21,640 2023
Friends Of Explorer Post 58 OR$427,852 Executive Director $127,547 $144,959 2023
Free Enterprise Foundation Inc IL$429,221 Secretary $5,205 $6,263 2023
Right From The Start GA$296,138 Executive Director $67,031 $80,118 2024
Gsnetx Stem Center Of Excellence TX$441,487 Ceo $36,402 $43,285 2024
Franklin-simpson Baseball Boosters Inc KY$284,055 Treasurer $2,200 $2,809 2024
Sisters Unchained Inc MA$449,198 Executive Director $124,069 $132,531 2024
Friends Of The Girl Scouts' Trust CA$449,242 Executive Director $25,655 $26,334 2024
Clearwater Aquatic Team Inc FL$270,228 President $29,802 $32,422 2025
Camp Twin Lakes Foundation Inc GA$456,940 Chief Executive Officer $17,296 $20,673 2024
Big Brothers Big Sisters Of Miami FL$460,576 President & Ceo $12,086 $13,895 2023
Girl Scouts Of Southern Arizona AZ$473,322 Ceo $16,995 $19,429 2024
Building Futures Inc CA$482,915 President & Ceo $173,481 $178,071 2024
New City Kids Foundation NJ$532,927 President $23,637 $25,086 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 default78th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted30th

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 (Delan Hilliard) 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 23 similarly situated organizations (Same NTEE sector (O11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,234 is reasonable (approximately the 78th 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.