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PeerBasis
Compensation Comparability Determination

Friends Of Outdoor School

Executive Director / CEO

EIN 274657069
OR · NTEE B19
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Silva, Executive Director / CEO ($87,493) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,445 total compensation of comparable organizations → $243,230 $87,493
$10,59210th
$23,86225th
$69,366Median
$97,98175th
$138,13990th
$87,493This org · 69th
p10$10,592
p25$23,862
p50$69,366
p75$97,981
p90$138,139
$87,493

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Wfb Foundation Supporting Organization IncWI $362,373$30,878 990
Oliveseed FoundationCA $360,989$11,487 990
Uw Wausau Campus Foundation IncWI $384,566$82,444 990
Guadalupe Holding CompanyUT $354,362$39,483 990
Sherlake Cultural CenterIL $353,592$2,445 990
National Coalition Of Advanced Technology CentersTX $352,504$186,581 990
Journey Into Education & Teaching IncMA $389,204$60,073 990
Ripple Effect Water Literacy ProjectLA $350,460$97,660 990
Vermont Rural Education Collaborative IncVT $349,613$76,220 990
The Decision Education FoundationCA $396,347$144,631 990
Midwest Suburban Superintendent's AIL $343,283$9,528 990
Urban Lighthouse MinistriesPA $399,741$8,134 990
Middleton-cross Plains Area SchoolWI $339,545$36,890 990
Cpath Community Building GroupMN $336,113$20,269 990
The New American Colleges & UniversitiesOH $407,979$243,230 990
Design Connect CreateTX $324,740$98,942 990
Real Estate Society IncCA $318,110$9,711 990
The Educator CollectiveTX $317,037$135,471 990
Kent State University Research CorpOH $316,581$23,747 990
Wisconsin Automotive And Truck EducationWI $429,207$73,936 990
Satori Elementary School IncTX $303,455$67,776 990
Southwestern Ohio InstructionalOH $440,077$22,867 990
New York Coalition For Healthy SchoolNY $440,629$92,427 990
Partners Library Action NetworkTX $293,669$30,441 990
Children First FoundationAZ $293,527$23,900 990

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 OR 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 default69th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Kim Silva) 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 52 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,493 is reasonable (approximately the 69th 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). 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.