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PeerBasis
Compensation Comparability Determination

Second Life Bikes Inc

Executive Director / CEO

EIN 273484801
NJ · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kerri Martin, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 472 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

472 organizations qualified on sector, size, and geography 472 within the band form the benchmarked peer set.

Distribution of comparable compensation

$198 total compensation of comparable organizations → $282,574 $60,000
$21,93110th
$49,89025th
$75,999Median
$96,49075th
$121,02090th
$60,000This org · 32nd
p10$21,931
p25$49,890
p50$75,999
p75$96,490
p90$121,020
$60,000

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
Education Francaise Greater Houston TX$475,249 Executive Director $65,500 $69,442 2025
The Orange Duffel Bag Initiative Inc GA$470,780 President $68,251 $76,862 2023
Cherry Creek Youth Sports CO$470,553 President $28,750 $30,876 2023
Teen Lifeline Inc TX$470,297 Officer $108,087 $121,097 2023
Artpreneurs Inc MD$469,928 Executive Director $72,800 $74,043 2024
Keaukaha One Youth Development HI$469,757 President/ed $100,008 $100,284 2023
Deep South Little Britches Rodeo Associa LA$477,537 Treasurer $5,452 $6,532 2024
Nycsalt Inc NY$469,111 Founder & Chief Executive Officer $162,758 $164,724 2023
First Priority Of Tampa Bay Inc FL$469,071 President $86,250 $88,147 2024
Foundation For The Child Victims Of The Family Court Llc SC$479,508 President $56,000 $65,433 2023
Lightning Boy Foundation Inc NM$480,724 Administrator Bookkeeper $31,500 $36,857 2024
Opportunity Scholars VA$480,827 Director $37,477 $40,529 2023
Americas Youth Outreach Program CA$481,433 President $96,000 $90,182 2024
Joe's Place Ministries OR$464,999 Executive Di $60,262 $60,881 2024
Fatherhood Revisited OH$482,080 Ceo Vice President Of Board $81,800 $94,253 2024
Camp Beausite Northwest WA$482,722 Executive Dir. $86,844 $84,585 2024
Club Esteem Inc FL$463,856 Executive Director $88,490 $90,435 2024
Mill Town Foundation SC$463,666 Director $8,730 $9,908 2024
Girls Embracing Mothers Inc TX$463,500 Chair And President $89,160 $97,026 2024
Communities In School Of Greenbrier WV$463,401 Executive Dir. $75,210 $91,207 2023
House With A Heart - Pet Sanctuary Inc MD$483,753 President $82,250 $83,654 2024
Resources To Inspire Students & Educators-dc DC$462,921 Executive Director $95,000 $93,371 2023
Camp Hertko Hollow Inc IA$484,687 Executive Dir. $95,923 $114,260 2024
Youth Village Inc FL$485,023 Executive Director $56,833 $58,082 2024
Play Like A Champion Today IN$485,099 Secretary $80,000 $94,490 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 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted31st

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 (Kerri Martin) 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 472 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 32nd 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.