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PeerBasis
Compensation Comparability Determination

Fiberglass Reinforced Plastics

Executive Director / CEO

EIN 200232812
MA · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gary L Arthur, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gary L Arthur — reported title “EXECUTIVE DIRECTOR & PRESI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$205 total compensation of comparable organizations → $236,942 $65,000
$11,61310th
$20,93425th
$42,073Median
$75,50975th
$97,58090th
$65,000This org · 69th
p10$11,613
p25$20,934
p50$42,073
p75$75,509
p90$97,580
$65,000

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 MA 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
Cliquepoint Data Foundation OH$141,860 Executive Director $36,750 $42,073 2024
Century Association Archives Foundation NY$140,365 Executive Director $89,395 $87,314 2024
Teach For Ethiopia Inc VA$140,294 President $81,166 $87,211 2023
Beavercreek Freedom Academy OH$144,948 Board Member $15,786 $18,072 2024
The Harry L Dougherty And Sakae K CA$138,680 Executive Dir. $9,827 $9,443 2023
Pacific Rim Education Foundation Inc HI$146,806 Director And Secretary $39,463 $38,190 2024
Beyond Diversity Resource Center Inc NJ$136,828 Executive Director $72,000 $71,537 2023
Developing Radio Partners Inc DC$147,429 President & Ceo $70,000 $68,357 2023
Greenwood Womens Center SC$136,336 Executive Di $36,625 $41,299 2024
Isis Hawaii HI$135,730 President $31,400 $31,284 2023
Southeastern Ct Chinese School CT$135,480 Principal $1,650 $1,629 2025
Cultivatus Leadership Institute NC$135,415 President $32,625 $37,514 2023
Needs Beyond Medicine UT$135,027 Founder/ceo $37,000 $42,141 2023
The Financial Education And Economic Transformation Center CO$135,000 Executive Director $15,000 $16,006 2023
North Texas Capacity Builders TX$133,687 Executive Director $38,500 $41,627 2024
School For Esoteric Studies Inc NC$150,630 Executive Director $30,090 $33,606 2024
Military Intelligence Corps Association Inc AZ$150,680 Director Of Finance $34,131 $36,528 2023
Hawaii Restaurant Association Educational Foundation HI$150,849 Executive Director $25,885 $25,049 2024
Mathematics Education Collaborative WA$132,569 Ceo $58,000 $54,682 2025
Zane Access Co GA$130,539 Founder, Chair $44,611 $49,916 2023
Sachem Professional Development Inc NY$130,134 Tech Director $22,000 $20,934 2025
The Gardens Edge Inc NM$154,271 Executive Dir. $14,400 $17,235 2023
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $24,506 2024
Tri-state Area Tuition Mission OH$127,906 President $23,750 $27,190 2024
Microfinance Opportunities MA$156,708 Executive Director $1,000 $1,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default69th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted60th

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 (Gary L Arthur) 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 121 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 69th 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.