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PeerBasis
Compensation Comparability Determination

Robert B Spencer Foundation

Executive Director / CEO

EIN 260186687
NM · NTEE T20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Barbara Marion, Executive Director / CEO ($32,419) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Barbara Marion — 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

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$726 total compensation of comparable organizations → $275,738 $32,419
$14,66110th
$25,79825th
$54,398Median
$73,05975th
$96,34190th
$32,419This org · 33rd
p10$14,661
p25$25,798
p50$54,398
p75$73,059
p90$96,341
$32,419

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 NM 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
The United Methodist Retirement NC$350,999 Chief Financial Officer $28,807 $28,406 2024
College Ministries Of Virginia VA$350,231 Executive Campus Minister $53,506 $50,760 2023
Arkansas Methodist Medical Center AR$350,052 Cfo/ceo $18,725 $20,087 2024
The Wanderer Family Foundation NY$350,000 Trustee $69,484 $61,691 2023
The Maurice C La Grua Center CT$360,619 Executive Di $82,521 $71,937 2025
Fellows Of The Rsa In The United States PA$340,981 Executive Director $147,269 $140,158 2024
Nathan Family Supporting Foundation LA$363,146 Secretary/treasurer $12,957 $13,616 2024
Gavilan College Educational Foundation CA$366,665 Director $22,661 $18,675 2024
Esba Inc GA$367,469 Pres $45,600 $45,049 2023
The Tom Ridge Environmental Center PA$336,137 President $70,000 $68,587 2023
Holt Brothers Foundation Inc NC$327,562 Executive Director $80,250 $79,134 2024
Wesley Towers Foundation KS$379,472 President/ceo $15,371 $16,316 2023
The Travelers Foundation CA$324,293 President Director $18,000 $15,272 2023
Equity In The Arts Fund OH$322,812 President $42,714 $43,175 2024
Xavier Foundation Inc AZ$322,787 Treasurer/secretary $125,221 $114,931 2024
City County Athletic Complex Inc IN$321,405 Executive Di $52,500 $54,398 2023
Hope Springs Water TX$383,507 Executive Di $3,125 $2,984 2024
Friends Of Gisaid Inc CA$320,370 In-house Counsel $325,000 $275,738 2023
Vaughan Woods And Historic Homestead ME$315,706 Executive Director $61,748 $60,751 2023
Emmanuel's Hammer Inc SC$390,510 Executive Director $72,000 $71,685 2024
Oakleaf Endowment Trust For MN$312,757 Trustee (Resigned 12/31/23) $26,962 $26,176 2023
Companions In Courage Foundation NY$391,304 Secretary/executive Director $106,815 $92,115 2024
The Home Builders Charitable Foundation MO$395,137 Executive Vice President $17,096 $17,280 2024
Truong Buu Diep Foundation CA$398,318 Chief Executive Officer $91,000 $73,059 2025
Ohio Credit Union Foundation OH$398,325 President $79,571 $82,807 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted85th

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 (Barbara Marion) 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 61 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,419 is reasonable (approximately the 33rd 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.