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PeerBasis
Compensation Comparability Determination

The National Institute For Play

Executive Director / CEO

EIN 205702330
CA · NTEE V23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tony Christopher, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $206,751 $30,000
$11,67110th
$25,56825th
$54,970Median
$110,39275th
$160,43890th
$30,000This org · 27th
p10$11,671
p25$25,568
p50$54,970
p75$110,392
p90$160,438
$30,000

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

OrganizationStateTotal revenueTotal compSource
Jeannette Rankin Peace Resource CtrMT $213,886$65,603 990
Community Alliance For Global JusticeWA $201,882$66,833 990
Virginia Civics Education IncVA $200,542$51,804 990
Law And Civics Reading And Writing InstituteIL $200,000$21,394 990
Paramount Health Data Project IncIN $222,000$165,213 990
Senior Resources Of Freeborn CountyMN $224,325$64,447 990
Mcdevitt Research Initiatives IncNC $225,758$31,039 990
Seminar On The Acquistion Of LatinNY $227,045$9,593 990
Peace CreationsCA $193,417$80,510 990
New Jersey Center For Civic AndNJ $228,972$70,483 990
Goodwill Industries Big Bend FoundationFL $192,038$23,709 990
Society For Neuroeconomics $232,120$1,000 990
Association For Safe International RoadMD $189,415$25,568 990
Georgia Council For Social SciencesGA $234,171$13,973 990
Massachusetts Institute ForMA $234,189$87,416 990
Cg Jung Study CenterCA $186,683$21,800 990
Texas Council For The Social StudiesTX $184,601$10,137 990
Feminist Studies IncVA $238,305$47,298 990
Center For The Study Of Organized Hate IncDC $248,569$4,116 990
Celsius IncDC $248,805$185,684 990
The Lincoln Institute Of PublicPA $172,988$95,739 990
Society For Social Studies Of ScienceGA $252,486$124,687 990
Atlantean GardensCA $169,120$21,000 990
The Gen Next Foundation IncCA $258,246$40,000 990
American Federation Of Astrologers IncAZ $163,230$54,108 990

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 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 default27th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted22nd

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 (Tony Christopher) 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 45 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 27th 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.