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PeerBasis
Compensation Comparability Determination

Foundation Entertainment Company

Executive Director / CEO

EIN 205958826
OH · NTEE A30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas O'brien, Executive Director / CEO ($275,000) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Thomas O'brien — reported title “EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,266 total compensation of comparable organizations → $222,474 $275,000
$33,85910th
$46,19925th
$61,367Median
$81,20275th
$93,94490th
$275,000This org · 100th
p10$33,859
p25$46,199
p50$61,367
p75$81,202
p90$93,944
$275,000

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 OH 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
Peoples Dispatch Ltd NY$388,535 Treasurer $69,527 $59,318 2024
Arizona Local Post AZ$382,188 President $50,000 $46,742 2023
Civil Righteousness Inc MO$380,969 President & Ceo $72,000 $74,127 2023
Compact Institute Of Ideas Inc NY$376,215 Trustee $5,000 $4,266 2024
Buffalo Media Resources Inc NY$396,906 Former Exec Dir $49,844 $42,525 2024
Central Current Inc NY$373,915 Executive Director $64,341 $54,893 2024
Florida Association For Media In Education Inc FL$367,123 Admin Secretary $16,782 $14,885 2024
Theorem Media Inc CT$366,650 Ceo $71,750 $65,392 2023
Altruism Media Inc MO$406,300 Ceo $21,310 $21,939 2023
Media Alliance Inc NY$365,758 Executive Director $65,000 $57,093 2023
Christian Broadcasting Ministries OH$364,229 Secretary $15,405 $15,405 2024
Pickle Hill Public Broadcasting Inc AK$409,588 General Manager $53,000 $47,841 2024
Longmont Public Media CO$410,530 President & Ceo $85,643 $79,825 2023
Making Gay History Inc NY$413,923 Executive Dir. $96,000 $84,323 2023
Kenya Diaspora Media AL$357,374 Ceo $80,000 $84,010 2023
Journalists Action Network VA$418,600 Director $39,581 $36,083 2024
The 51st DC$419,309 Co-founder $26,950 $22,329 2024
Svg Sports Broadcasting Fund NY$425,418 Administrator $54,167 $46,213 2024
Center For Broadcast Journalism MN$341,423 Executive Director $24,000 $23,052 2023
Red Media Inc NM$332,453 Program Director $44,150 $46,158 2023
Plaza Media Arts Center Inc NY$326,304 Executive Dir. $100,769 $85,972 2024
The Ithaca Voice Inc NY$323,167 Executive Director $60,000 $51,190 2024
Foothills Forum VA$321,622 Executive Director $51,875 $47,290 2024
The Jolt News Organization WA$319,113 Executive Director $59,891 $50,626 2024
Uncommon Voices Collective CA$453,530 $101,877 $85,511 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted99th

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 (Thomas O'brien) 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 68 similarly situated organizations (Same NTEE sector (A30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $275,000 is reasonable (approximately the 100th 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.