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PeerBasis
Compensation Comparability Determination

Friends Of Explorer Post 58

Executive Director / CEO

EIN 050634136
OR · NTEE O114
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter Green, Executive Director / CEO ($127,547) 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 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

$5,510 total compensation of comparable organizations → $157,377 $127,547
$13,20010th
$19,45025th
$26,863Median
$68,40875th
$108,43990th
$127,547This org · 91st
p10$13,200
p25$19,450
p50$26,863
p75$68,408
p90$108,439
$127,547

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Free Enterprise Foundation IncIL $429,221$5,510 990
Gsnetx Stem Center Of ExcellenceTX $441,487$38,086 990
Sisters Unchained IncMA $449,198$116,611 990
Friends Of The Girl Scouts' TrustCA $449,242$23,171 990
Boys & Girls Club And Family Center Of Bristol IncCT $400,000$157,377 990
Camp Twin Lakes Foundation IncGA $456,940$18,190 990
Big Brothers Big Sisters Of MiamiFL $460,576$12,226 990
Girl Scouts Of Southern ArizonaAZ $390,651$17,095 990
North Yellowstone Education FoundationMT $383,677$27,487 990
Girl Scouts Of Southern ArizonaAZ $473,322$17,095 990
Bgcco Milo-grogan Holding CompanyOH $373,161$35,222 990
Building Futures IncCA $482,915$156,682 990
Friends Of St Lawrence-watts Youth CenterCA $363,431$74,996 990
La Fencing Academy Of PomonaCA $360,625$20,773 990
Friends Of The Children -OR $358,161$20,709 990
Journeymen InstituteWA $353,181$75,749 990
Gillwell FoundationNE $348,947$66,322 990
Will Work For Kids Nonprofit Group IncFL $325,436$11,057 990
New City Kids FoundationNJ $532,927$22,074 990
Kc United Youth Family Sports & Education AssociationKS $299,174$26,863 990
Project Hope Ca IncCA $558,109$53,429 990
Right From The StartGA $296,138$70,494 990
IncludedCA $595,660$21,901 990

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 OR 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted43rd

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 (Peter Green) 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 $127,547 is reasonable (approximately the 91st 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.