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PeerBasis
Compensation Comparability Determination

Friends Of Abilities First

Executive Director / CEO

EIN 275438649
MO · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Margarett Rollwagen, Executive Director / CEO ($35,133) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Margarett Rollwagen — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$324 total compensation of comparable organizations → $248,839 $35,133
$6,89610th
$11,53725th
$26,267Median
$42,31775th
$81,83990th
$35,133This org · 59th
p10$6,896
p25$11,537
p50$26,267
p75$42,317
p90$81,839
$35,133

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 MO 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
Fort Wayne Rescue Mission IN$37,564 Former Ceo $40,226 $40,051 2024
Vocal-ny Action Fund Inc NY$38,650 Co-executive Director $43,682 $38,368 2023
Athletes Services Network America TX$39,192 Commissioner $25,200 $23,800 2024
Altruisity Foundation Inc FL$40,173 Executive Director / Secretary $96,000 $85,148 2024
Center For Justice & Freedom Inc NY$40,462 President $291,667 $248,839 2024
Family And Community Services Of OH$41,263 Exec Director $2,132 $2,132 2024
Illinois Masonic Outreach Services IL$43,260 Grand Secretary $8,542 $7,929 2024
Friendship First Inc NY$43,429 Executive Director $38,992 $34,249 2023
Mckenzie Community Develoment Corporation OR$31,093 Executive Director $40,000 $36,107 2023
Lutheran Mission Society San Diego CA$30,915 Missionary Director $135,418 $113,664 2023
The Hub Resource Center Inc TX$45,439 President & Sec $16,486 $16,030 2023
Mobc-boscobel Inc TN$29,154 Secretary $16,502 $16,860 2023
Justice Compassion And Hope OR$47,319 President $369 $324 2024
Nature Ninos NM$28,011 President $10,600 $10,764 2024
Minorities For Equality In Employment Education Liberty And Justice TX$47,711 Executive Director $45,850 $44,582 2023
Raphaels Refuge Inc TX$27,023 Director $12,660 $12,310 2023
East Savannah United Inc GA$49,030 Executive Di $81,477 $79,633 2023
Hope For Widows TX$49,108 President $6,000 $5,667 2024
Communities Helping Each And Everyone Reach Success Incorporate OH$26,461 Program Director $12,926 $12,926 2024
Bring It Home Florida Inc FL$50,995 Director $29,615 $26,267 2024
Mountain Lake Services Foundation NY$51,373 Executive Dir. $27,595 $23,543 2024
Conversations To Remember NJ$53,528 Executive Director $60,000 $50,579 2024
Kelly Apartments Inc MN$53,979 Chief Executive Officer $8,191 $7,867 2023
Rising Above Bakery Inc NJ$55,927 President $67,750 $57,112 2024
Highlawn Community Alliance Inc WV$56,000 Former Executive Director 7/23-3/24 $38,667 $39,528 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2024 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 MO 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 default59th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted81st

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 (Margarett Rollwagen) 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 27 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,133 is reasonable (approximately the 59th 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.