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PeerBasis
Compensation Comparability Determination

West Berkeley Foundation For Community

Executive Director / CEO

EIN 992649431
CA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Earls, Executive Director / CEO ($26,747) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$162 total compensation of comparable organizations → $153,206 $26,747
$3,23110th
$9,69225th
$21,008Median
$49,21675th
$70,59190th
$26,747This org · 56th
p10$3,231
p25$9,692
p50$21,008
p75$49,216
p90$70,591
$26,747

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
Youth Life Skills Fore Greater El Paso TX$197,990 Executive Director $42,319 $50,472 2023
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $3,106 2023
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $4,852 2024
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $60,716 2024
Huns Rfc TX$194,811 Director Or $4,000 $4,634 2024
Asheville-biltmore Volleyball Academy And Youth Athletic Associa NC$202,788 President/exec Dir $26,069 $31,194 2024
Raise The Bar Initiative IA$204,240 President $17,800 $21,989 2025
College Park Tumbleweeds Gymnastics Inc GA$204,336 President & Ceo $5,000 $5,822 2024
Sport Disciple MD$204,529 Director/president $43,000 $46,556 2024
Club South Volleyball WA$205,237 Director $16,216 $16,813 2024
Glenwood Springs Youth CO$191,450 Director $29,307 $32,544 2024
Encinitas Mustang Lacrosse Inc CA$191,412 Director, President $5,000 $4,871 2025
Pro Vision Foundation WA$191,046 Executive Di $46,250 $47,953 2024
Ballard Football Club Foundation WA$206,398 Director $13,628 $14,130 2024
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $67,057 2025
South Bend Cubs Foundation Inc IN$207,459 Exec Director $5,500 $6,915 2023
Ohio Association Of Track OH$207,802 President $500 $613 2024
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $22,633 2024
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $15,277 2024
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $24,130 2024
Ivy League Youth Sports Academy NE$210,787 Ceo $123,000 $153,206 2024
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $55,713 2023
Spiketown Inc OH$211,284 President $7,926 $9,722 2024
Acceleration Volleyball MN$211,763 President $8,078 $9,517 2023
Faribault Hockey Association MN$212,068 Gambling Man $9,035 $10,644 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 default56th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted56th
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 (Elizabeth Earls) 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 124 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,747 is reasonable (approximately the 56th 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.