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PeerBasis
Compensation Comparability Determination

Dream Bikes Inc

Executive Director / CEO

EIN 260596151
WI · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Martinez, Executive Director / CEO ($69,461) against every comparable organization that fit the selection criteria — 435 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Martinez — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

435 organizations qualified on sector, size, and geography 435 within the band form the benchmarked peer set.

Distribution of comparable compensation

$121 total compensation of comparable organizations → $271,885 $69,461
$12,30110th
$30,73125th
$52,090Median
$75,18375th
$101,26990th
$69,461This org · 68th
p10$12,301
p25$30,731
p50$52,090
p75$75,183
p90$101,269
$69,461

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 WI 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
Syned CA$320,834 President & Ceo $39,000 $33,199 2023
Tarrant Literacy Coalition TX$320,903 Executive Di $67,500 $64,653 2024
Presence CA$320,913 President $10,452 $8,642 2024
Chattanooga Outreach TN$320,394 President / Exec. Dir. $49,908 $50,232 2024
Institute For Peaceable Communities Inc MA$320,233 President/executive Director/director $12,988 $10,887 2025
Explorium Denton Childrens Museum TX$320,020 Executive Dir. $40,080 $39,523 2023
Career Girls CA$321,925 Executive Director $122,232 $101,064 2024
Little Hands Preschool Inc MD$323,107 Executive Director $84,800 $75,912 2024
Philadelphia Learning Collaborative PA$323,500 Executive Di $133,851 $131,586 2023
Two Bikes Chattanooga TN$317,905 Ceo $38,817 $39,069 2024
App Inventor Foundation CA$324,686 Executive Director $130,000 $110,662 2023
Purposeful Growth Institute Inc CT$324,888 Ceo $50,025 $44,912 2024
Center For Higher Educational Achievement MI$325,257 Executive Director $73,917 $73,054 2024
Arizona Human Rights Foundation AZ$325,581 Executive Director $135,032 $143,939 2021
Childrens' Disabilities Information TX$325,779 President $45,000 $44,375 2023
Sisters Working It Out IL$325,802 President $65,000 $61,188 2024
Chamber Of Commerce - Greater Beloit WI$315,450 Executive Director $80,474 $80,474 2024
Sandy Springs Education Force Inc GA$315,023 Executive Dir. $46,020 $44,307 2024
Alaska Farmers Market Association AK$314,909 Co-director $43,307 $39,645 2024
South Carolina Restaurant & Lodging SC$326,945 Executive Dir. $3,012 $3,009 2024
Building Hope Impact Fund Inc DC$327,138 President (Thru 05/23) $10,000 $8,650 2023
California Community Colleges Chief CA$327,645 Executive Dir. $19,254 $15,920 2024
Arvf Corporation The Alicia Rose Victorious Foundation NJ$327,773 President And Co-founder $83,615 $71,484 2024
Foundation For Mechanical Insulation VA$313,025 Program Manager/lead $44,179 $40,845 2024
Northern Berkshire Community MA$311,635 Executive Di $88,217 $75,906 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default68th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted62nd

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 (Matthew Martinez) 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 435 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,461 is reasonable (approximately the 68th 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.