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PeerBasis
Compensation Comparability Determination

Men Sharpening Men

Executive Director / CEO

EIN 262003966
AR · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Watkins, Executive Director / CEO ($82,119) against every comparable organization that fit the selection criteria — 870 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Larry Watkins — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

870 organizations qualified on sector, size, and geography 870 within the band form the benchmarked peer set.

Distribution of comparable compensation

$252 total compensation of comparable organizations → $184,609 $82,119
$10,19810th
$21,47925th
$39,027Median
$58,76975th
$79,53690th
$82,119This org · 91st
p10$10,198
p25$21,479
p50$39,027
p75$58,769
p90$79,536
$82,119

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 AR 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
Foreign Service Fellowship International Inc NY$236,150 President And Director $94,944 $74,136 2024
Good Journey Development Foundation MO$236,159 Executive Director $68,407 $62,608 2024
Confluence Ministries CO$235,973 Director & P $75,800 $62,806 2024
Eshara MN$236,213 Executive Director $42,000 $35,861 2024
Think Big Corporation IL$236,226 Board Chair Treasurer $109,615 $93,121 2024
Jada House International Inc PA$235,879 Executive Dir. $60,567 $53,734 2023
The Center For Positive Aging In PA$235,861 Exec Directo $76,327 $65,773 2024
Loaves & Fishes Inc CO$236,304 Exec Director $40,000 $33,143 2024
Lazarus Ministries Kc MO$235,818 Execive Director $61,000 $57,478 2023
Rwenzori Center For Research And Advocacy $235,590 Executive Director $4,160 $4,160 2023
New Life For A New Generation TX$235,533 President & $24,000 $21,358 2023
Oracles Of Truth CA$235,446 Secretary $71,000 $54,543 2023
Mom Starts Here Inc NY$235,254 Former Vice Chair/executiv $76,576 $59,794 2024
Soap2hope UT$236,968 Executive Di $51,652 $47,031 2023
Humanitarian Innovation Group Inc NY$236,983 Secretary $16,667 $13,399 2023
Possum Kingdom Lake Volunteer Fire TX$237,087 Treasurer $11,800 $10,199 2024
Mvillage MI$234,677 President $11,000 $9,811 2024
Northeastern Area Social Service Center Of York Co PA$234,654 Executive Director $47,459 $42,105 2023
Kurtzman Family Foundation CA$234,417 Assistant Secretary $35,872 $27,557 2023
Olmalaika Inc MI$234,333 Director And Co/founder Of The Trust $13,200 $12,121 2023
Black Abolition Movement For The Mind Inc Nfp IL$234,160 President/ceo $9,165 $8,016 2023
Life Solutions Of Hamlin Inc NY$233,981 Director $1,500 $1,171 2024
Sagenavigator Inc GA$238,440 Ceo $30,000 $26,836 2023
Ministry For Orphans And Widows MN$238,480 Ceo/director $46,000 $38,265 2025
Familias Triunfadoras Inc TX$238,486 Part Time Employee $12,500 $11,124 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR cost of living and 2023 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 AR 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 default91st
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted88th

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 (Larry Watkins) 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 870 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,119 is reasonable (approximately the 91st 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.