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PeerBasis
Compensation Comparability Determination

Maurice River Education Foundation

Executive Director / CEO

EIN 223605090
NJ · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Malinda Porter, Executive Director / CEO ($19,539) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $287,585 $19,539
$1,34510th
$3,59525th
$20,123Median
$43,87875th
$112,28490th
$19,539This org · 47th
p10$1,345
p25$3,595
p50$20,123
p75$43,878
p90$112,284
$19,539

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 NJ 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
Westerville Rotary Foundation OH$63,485 Treasurer $1,500 $1,827 2024
Wood Colony Christian School CA$61,546 President $7,475 $7,639 2023
Honorable Character TX$64,308 Director $990 $1,138 2024
Cardinal Education Foundation Inc TX$64,486 President $16,005 $18,405 2024
Mbbs-us Inc CA$64,801 University President (Part Year) $38,809 $39,664 2023
Susquehanna University And PA$60,368 Trustee $30,266 $33,805 2025
Friends Of The San Rafael Public Library CA$60,014 Director $2,310 $2,234 2025
Eastern New Mexico University Ruidoso Foundation NM$66,380 Executive Director $62,602 $77,408 2024
Bill And Vieve Gore Endowment Fund UT$67,313 Trustee $123,960 $150,165 2023
St Hope Endowment CA$58,061 Ceo $234 $239 2023
Denver Christian Schools Foundation Inc CO$67,909 Head Of School $17,985 $20,412 2023
Berea College Leverage Lender Inc KY$57,546 President/as President Of Berea College/director $57,401 $72,993 2023
Charles Henry Leach Ii Fund For Duquesne University PA$57,036 Pres/director $134,644 $154,365 2024
Wilson Area Partners In Education Founda PA$57,003 Executive Director $29,446 $34,756 2023
Mississippi 8 Conference MN$69,671 Executive Secretary $16,958 $19,833 2023
Junior Achievement Of Eastern Iowa IA$54,804 Authorized Agent $8,616 $10,846 2024
The Ivy Foundation VA$54,330 Executive Director $104,004 $118,859 2023
Barat Education Foundation IL$52,959 Treasurer $3,000 $3,303 2025
The Drost Family Foundation NY$52,606 Trustee $2,860 $3,059 2023
The 506 Foundation Inc KS$73,052 Treasurer $3,600 $4,471 2024
Nymc - School Of Medicine Faculty NY$73,745 President, Ceo And Trustee $268,885 $287,585 2023
Schuylkill Valley Athletic Boosters Inc PA$75,214 Treasurer $599 $687 2024
Glen Ellyn Library Foundation IL$75,278 Development Dir $29,861 $33,750 2024
Wilmington Library Foundation Ii Inc DE$76,295 Executive Director $8,569 $9,932 2023
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $44,607 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default47th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted26th

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 (Malinda Porter) 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 34 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,539 is reasonable (approximately the 47th 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.