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PeerBasis
Compensation Comparability Determination

The Penguin Project Foundation Inc

Executive Director / CEO

EIN 205433506
IL · NTEE P80
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Andrew Morgan Md, Executive Director / CEO ($33,500) against every comparable organization that fit the selection criteria — 211 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Morgan Md — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

211 organizations qualified on sector, size, and geography 211 within the band form the benchmarked peer set.

Distribution of comparable compensation

$633 total compensation of comparable organizations → $102,529 $33,500
$12,21010th
$28,63325th
$53,265Median
$68,86575th
$84,54190th
$33,500This org · 30th
p10$12,210
p25$28,633
p50$53,265
p75$68,865
p90$84,541
$33,500

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 IL 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
Farm To Fork CA$233,962 Esterline $33,001 $29,753 2024
Friends With Disabilities MI$233,467 President $29,520 $31,813 2024
Launch Uganda OR$234,976 President $37,921 $36,768 2024
Honoring Our Veterans WY$235,094 Executive Director $50,003 $55,905 2024
Assumption Community Services Inc MN$235,205 Director Of Finance (Jan-nov) $27,512 $29,222 2023
Paws And Affection Inc PA$236,764 Executive Director $30,000 $31,236 2024
Dig Furniture Bank PA$236,840 Executive Director $18,000 $19,295 2023
Eastside Friends Of Seniors WA$237,997 Executive Dir $80,792 $75,523 2024
The Home Program Inc NY$228,605 Executive Di $65,579 $61,871 2024
Keep The Change Incorporated VA$239,371 President/ceo/director $57,050 $61,639 2022
Yokyworks Foundation WA$227,334 Secretary $11,925 $11,476 2023
American Therapeutic Riding Center OK$225,730 Executive Director $62,400 $73,859 2023
Specialized Equine Services And IL$225,579 Executive Director $21,700 $22,932 2023
Life Has No Boundaries Co IN$225,462 Executive Director $60,000 $68,015 2023
Southside Senior Services Inc CA$242,246 Executive Director $50,175 $46,573 2023
Autism Health Insurance Project Inc CA$225,306 President/program Director $91,250 $84,698 2023
Asi - Stillwater Inc MN$224,910 President/tr $68,006 $68,352 2025
Girls Incorporated Foundation Trust NY$224,516 Executive Di $16,316 $15,394 2024
New Start Inc MD$243,184 Admin Specialist $10,939 $10,677 2024
Pawsitive Perspectives MN$224,142 Exec. Dir/se $73,399 $73,772 2025
Azul - Fashion Art Design Inc FL$243,747 Founder & Ce $64,500 $63,264 2024
The Erika Whitmore Godwin Foundation CA$243,885 Founder & Ceo $101,246 $93,976 2023
The People Center Inc MI$243,932 Executive Di $53,663 $59,539 2023
After Military Service TX$223,677 Founder, President And Ceo $48,000 $51,612 2023
Northern California Peoples Advocate CA$223,661 President $66,000 $61,261 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2025 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 IL 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 default30th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted24th

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 (Andrew Morgan Md) 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 211 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,500 is reasonable (approximately the 30th 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.