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PeerBasis
Compensation Comparability Determination

Revive The Roots

Executive Director / CEO

EIN 275380804
RI · NTEE B99
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Hannah Martin, Executive Director / CEO ($34,285) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$202 total compensation of comparable organizations → $297,955 $34,285
$14,89810th
$32,18825th
$51,667Median
$77,18275th
$105,05090th
$34,285This org · 27th
p10$14,898
p25$32,188
p50$51,667
p75$77,182
p90$105,050
$34,285

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

OrganizationStateTotal revenueTotal compSource
Children Of Promise Stable IncNY $196,459$60,117 990
Uhuburg Institute LimitedGA $198,463$115,247 990
Coalition For Public Safety Training InMD $194,929$43,293 990
Recycle Across AmericaMN $194,922$38,772 990
Next Generation Choices FoundationVA $199,125$85,130 990
Ukrainian School Of KnowledgeOR $200,613$32,209 990
Caledonia Education FoundationMI $192,835$21,636 990
Empowering Garden IncIL $192,373$36,838 990
The Black Fives FoundationCT $191,995$51,667 990
Alaska Prehospital Education Consortium IncAK $202,369$23,693 990
High Way Education IncNY $202,698$44,667 990
Antiquarian Book School FoundationCO $190,850$12,403 990
Women Leading Kentucky IncKY $203,065$54,873 990
Architectural Foundation OfCA $189,680$139,251 990
Beth Israel Dermatology Foundation IncMA $189,638$96,639 990
Boosted DiplomasNV $204,559$74,781 990
Annunciation AustinTX $205,036$51,512 990
Triangle Bikeworks IncNC $205,262$37,607 990
We Are Moving The Needle IncCT $206,034$61,851 990
E3 Educate Empower ElevateSC $206,364$55,123 990
Continuing Professional EducationNJ $206,413$49,224 990
Cbee FoundationCA $187,131$168,632 990
Religious Coalition For A Nonviolent Durham IncNC $207,000$44,022 990
Stories On StageCO $207,046$71,338 990
Logos Homeschool Academy IncFL $207,287$20,533 990

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 RI 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 default27th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted25th

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 (Hannah 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 275 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,285 is reasonable (approximately the 27th 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.