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PeerBasis
Compensation Comparability Determination

Edgemont Recreation Corporation

Executive Director / CEO

EIN 133696608
NY · NTEE P30
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Frain, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Frain — reported title “PRESIDENT/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$863 total compensation of comparable organizations → $261,893 $14,400
$27,56810th
$57,39525th
$79,915Median
$103,61675th
$128,34190th
$14,400This org · 5th
p10$27,568
p25$57,395
p50$79,915
p75$103,616
p90$128,341
$14,400

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 NY 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
Calebs Kids MI$494,202 Executive Director $93,003 $109,370 2023
St Johnsbury Area Youth Service VT$494,025 Executive Di $62,188 $71,316 2023
La Ola Ministries The Wave TN$492,806 Board Member $17,984 $20,920 2024
National Indian Child Care Association OK$492,782 Executive Director $186,325 $227,051 2024
Camp Esquagama MN$492,451 Exec Director $73,500 $80,372 2024
Iep Youth Services Inc NJ$502,026 President & Ceo $40,269 $39,788 2024
Million Little CA$502,466 Executive Director $65,900 $61,350 2025
Desert Rose Foundation Inc IN$486,029 Acting Treasurer $50,555 $58,999 2024
Child And Family Advocates Of OH$504,463 Executive Di $110,864 $129,945 2024
Unlocking Futures Inc NY$484,217 Executive Director $125,832 $129,549 2023
Hope Bridge OH$507,432 Executive Director $91,150 $106,838 2024
Partnership For Children CA$508,497 Executive Dir. $87,423 $86,008 2023
Maryland Casa Association Inc MD$481,291 Executive Director $100,087 $106,610 2023
Salama Urban Ministries Inc TN$481,213 Executive Director $93,642 $112,146 2023
Friendship Circle Sd Inc CA$509,238 Executive Dir. $104,411 $99,775 2024
For The Need Foundation CA$480,016 Executive Director $146,474 $144,104 2023
National Safe Place Inc KY$511,511 President $46,856 $55,709 2024
The Cove Center For Grieving Children Inc CT$514,783 Executive Director $98,765 $102,479 2024
The Morgan Center FL$472,075 Director $95,500 $99,283 2024
Cleveland Peacemakers Inc OH$518,839 Ceo $95,970 $115,811 2023
Christian Family Services KS$519,061 Ceo $51,211 $61,226 2024
Faith Hope & Love Outreach Cen MI$520,604 Director $222,700 $261,893 2023
Wayne County Court Appointed MI$521,387 Executive Di $75,500 $86,240 2024
Beyond The Bell Inc GA$521,873 Executive Director $111,539 $127,778 2023
First Day Shoe Fund MI$467,768 Executive Di $105,900 $124,537 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Jennifer Frain) 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 187 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 is reasonable (approximately the 5th 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.