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PeerBasis
Compensation Comparability Determination

The Butterfly Foundation

Executive Director / CEO

EIN 270483016
CO · NTEE T99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jen Malott, Executive Director / CEO ($16,501) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,407 total compensation of comparable organizations → $83,249 $16,501
$12,62210th
$18,18025th
$26,842Median
$36,63275th
$78,98190th
$16,501This org · 20th
p10$12,622
p25$18,180
p50$26,842
p75$36,632
p90$78,981
$16,501

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 CO 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
United Religions Initiative CA$119,361 Executive Director $39,426 $35,504 2023
Wyoming County Business Center Inc NY$135,281 President/ceo $17,402 $16,399 2023
The Saban Charitable Support Fund CA$118,532 Assistant Secretary $35,872 $32,304 2023
Stephens County Hospital GA$136,680 Ceo $21,043 $21,432 2024
Bellows Family Foundation IL$139,463 Vice President & Treasurer $80,133 $82,159 2023
Muslim Sisters Of Staten Island Inc NY$142,095 Executive Director $7,000 $6,407 2024
Proteus Syndrome Foundation TN$110,610 Executive Di $20,000 $21,924 2023
The Born To Run Foundation Inc MA$110,132 Vice President $20,200 $18,387 2024
Dyersville Health Foundation Inc IA$109,845 Dir & Exec Dir At 8/22; Dev. Officer $33,068 $37,760 2023
Temple B'rith Kodesh Foundation NY$151,828 Executive Director $28,483 $26,842 2023
Broadway House For Continuing Care Fd NJ$89,850 Board Chair $11,172 $10,104 2024
Red Lodge Fire Rescue Foundation MT$165,522 Executive Dir. $67,968 $74,215 2024
Grace Legacy Builders Inc MI$168,161 President/di $79,622 $83,249 2024
Brighter Journeys PA$178,611 President $32,500 $33,800 2023
Texas Nursery And Landscape Association Foundation TX$182,483 Executive Director $17,738 $17,973 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default20th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted7th

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 (Jen Malott) 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 15 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,501 is reasonable (approximately the 20th 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.