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PeerBasis
Compensation Comparability Determination

Tea Party Patriots Foundation Inc

Executive Director / CEO

EIN 273893819
GA · NTEE W20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Martin, Executive Director / CEO ($14,706) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,696 total compensation of comparable organizations → $171,058 $14,706
$34,65510th
$67,76225th
$86,268Median
$112,73175th
$163,48990th
$14,706This org · 4th
p10$34,655
p25$67,762
p50$86,268
p75$112,731
p90$163,489
$14,706

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 GA 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
Center For Procurement Advocacy Inc DC$472,417 Executive Director $26,890 $23,468 2023
State Government Affairs Council VA$478,088 Executive Director $37,760 $35,220 2024
Center For New Democratic Processes MN$480,227 Executive Director $136,396 $134,040 2023
The Dekleptocracy Project VA$484,422 President And Executive Director $109,375 $105,030 2023
Fda Expositions Inc MD$458,747 President $183,000 $165,273 2024
New York State Association Of Traffic NY$449,202 Treasurer $6,338 $5,696 2023
Washington Dc Homeland Security DC$446,271 President $196,000 $171,058 2023
California City Management Foundation CA$434,938 Executive Director $129,394 $111,123 2023
Women Winning MN$428,587 Executive Director $160,542 $153,242 2024
To The Village Square Inc FL$422,019 Founder & Ce $85,000 $77,137 2024
Minnesota Counties Foundation MN$526,359 Executive Director $40,614 $38,767 2024
Somerset Economic Development ME$551,464 Executive Director $90,800 $90,426 2023
Public Assets Institute Inc VT$555,832 President $99,466 $99,569 2023
Powerhouse Texas TX$556,109 Executive Director $72,500 $72,127 2023
Massachusetts Peace Action Education Fund MA$383,723 Executive Director $38,401 $33,335 2024
Government Oversight And Education Inc VA$380,086 Preisdent $180,000 $167,891 2024
Demand Justice DC$566,313 Managing Director $90,959 $77,106 2024
Decatur Legacy Project Inc GA$374,115 Executive Dir. $74,000 $71,877 2024
Portage Development Board OH$371,014 President $102,636 $105,012 2024
Kentucky County Clerks Association KY$364,818 Executive Dir. $51,865 $55,418 2023
The Transparency Foundation CA$354,319 Ceo $110,000 $94,467 2023
Northwest Ottawa Recreation Authority MI$352,532 Nora Director $53,734 $52,196 2025
100reporters DC$351,207 President $129,165 $112,728 2023
Safe & Just Michigan MI$613,045 Executive Director $82,349 $82,109 2024
Wv Cant Wait Votes A Non-profit Corporation WV$329,916 Cochair $69,471 $74,809 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Jennifer 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 28 similarly situated organizations (Same NTEE sector (W20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,706 is reasonable (approximately the 4th 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.