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PeerBasis
Compensation Comparability Determination

Recycling Rules Inc

Executive Director / CEO

EIN 273812989
MA · NTEE C27
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Jung, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Jung — reported title “Founder and Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$173 total compensation of comparable organizations → $95,953 $22,000
$3,19110th
$6,91925th
$24,890Median
$42,94175th
$67,10990th
$22,000This org · 47th
p10$3,191
p25$6,919
p50$24,890
p75$42,941
p90$67,109
$22,000

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 MA 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
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $640 2024
Open Water Foundation CO$45,650 Ceo $28,000 $29,021 2024
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $63,421 2023
Warsaw Biblical Gardens Inc IN$54,425 Board Member $6,200 $7,067 2024
The Sunflower Land Trust Inc KS$55,628 Chief Exec. Officer $32,500 $37,952 2024
School Of Living PA$56,215 Assistant Treasurer $2,138 $2,305 2024
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $26,500 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $6,689 2025
Outdoor Intervention Inc IN$57,041 President $39,803 $45,370 2024
Borneo Research Council ME$57,273 Treasurer $18,994 $21,165 2023
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $30,681 2023
Keep Rowlett Beautiful Inc TX$39,949 Exec. Director $17,325 $18,732 2024
Worldopt Institute Inc HI$58,166 Secretary $13,221 $12,795 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $173 2023
350org Action Fund MA$58,516 Executive Director $34,973 $33,970 2024
Islands First Inc NY$58,985 Executive Director $50,317 $50,598 2023
First People's Conservation Council LA$61,737 President $3,000 $3,571 2024
Ccl Farm Conservation Inc SC$36,128 Director $9,663 $10,897 2024
Benison Resource Co GA$35,843 Chairman, Ceo $4,500 $5,035 2023
The Nuclear Decommissioning MA$35,802 President/director $61,845 $60,071 2024
Mead Spl Site Custodial Trust WA$34,466 Trustee $27,826 $27,724 2023
Save Honolua Coalition HI$34,393 Vice Preside $4,191 $4,056 2024
Energy Services Coalition Corp VA$34,236 Exec Director $42,738 $44,604 2024
One For Nature Inc PA$34,147 Director $15,000 $16,646 2023
Indian Creek Nature Center Charitable IA$34,071 Executive Director $5,723 $6,773 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted34th

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 (Thomas Jung) 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 38 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 47th 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.