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PeerBasis
Compensation Comparability Determination

Patch (People Attentive To Children)

Executive Director / CEO

EIN 990167464
HI · NTEE P34Z
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of Carol Wear, Executive Director / CEO ($88,824) against the 2000 closest of 2,592 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

2,592 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$310 total compensation of comparable organizations → $787,190 $88,824
$66,51110th
$100,90725th
$128,666Median
$163,77375th
$214,73190th
$88,824This org · 17th
p10$66,511
p25$100,907
p50$128,666
p75$163,773
p90$214,731
$88,824

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 HI 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
Evergreen Christian Outreach CO$3,581,776 Executive Di $134,592 $140,014 2024
Cuidando Los Nios Inc NM$3,582,278 Executive Di $94,991 $107,984 2025
Developmental Essential Services Inc MI$3,582,477 Executive Director $114,017 $127,675 2024
Family Builders By Adoption CA$3,582,493 Executive Director $150,974 $145,611 2023
Young Men's Christian Association PA$3,583,232 Ceo $143,286 $151,024 2025
🔒 1995 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default17th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted12th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 2000-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.