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PeerBasis
Compensation Comparability Determination

Center For Business And Consumer Ethics

Executive Director / CEO

EIN 300288746
OH · NTEE W90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John North, Executive Director / CEO ($12,149) against every comparable organization that fit the selection criteria — 13 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: John North — reported title “TRUSTEE, EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

13 organizations qualified on sector, size, and geography 13 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,091 total compensation of comparable organizations → $118,840 $12,149
$1,42910th
$5,11825th
$11,707Median
$17,21675th
$53,73290th
$12,149This org · 54th
p10$1,429
p25$5,118
p50$11,707
p75$17,216
p90$53,732
$12,149

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 OH 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
Us Pugwash DC$30,200 Executive Director $6,000 $5,118 2023
Everything Sucks Inc DE$24,422 Trustee $2,000 $1,903 2023
Ojpac Inc NY$32,253 Executive Director, Trustee $19,600 $17,216 2023
Navy League Of Us Philadelphia Council PA$24,154 Executive Director $8,000 $7,532 2024
Hillhaven Lomod Inc CA$23,958 President Tina Smith $1,300 $1,091 2023
Crossfit Foundation AZ$23,413 President/treas $60,000 $56,090 2023
Flite Test Community Association OH$33,644 Vice President $14,926 $15,367 2023
Reserve Officers Association Memorial DC$33,751 Executive Director $18,644 $15,903 2023
Patricia Memorial Baptist Church NC$21,557 Pastor $12,000 $11,707 2024
Arthur Butler Post 359 The American NY$35,783 1st Vice Commander $11,800 $10,365 2023
Lucy Harper Grier Benevolent Foundation SC$38,704 Secretary $44,976 $44,300 2024
State Services Organization Inc DC$40,315 Interim Executive Director $143,437 $118,840 2024
The Howard K Finch Memorial Fund NY$40,452 Trustee $1,493 $1,311 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
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 (John North) 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 13 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,149 is reasonable (approximately the 54th 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.