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PeerBasis
Compensation Comparability Determination

The Freidenrich Support Foundation

Executive Director / CEO

EIN 300519583
CA · NTEE B11
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of B Howard Pearson, Executive Director / CEO ($31,436) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: B Howard Pearson — reported title “DIRECTOR/SECRETARY/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$242 total compensation of comparable organizations → $264,738 $31,436
$4,89310th
$11,43525th
$20,746Median
$53,12375th
$134,85590th
$31,436This org · 64th
p10$4,893
p25$11,435
p50$20,746
p75$53,123
p90$134,855
$31,436

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 CA 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
American Chiropractic Foundation VA$26,437 Executive Vice President $17,826 $20,522 2023
Tidioute Library Association Inc PA$25,967 Executive Director $20,873 $24,818 2023
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $50,322 2023
Berlin Free Library Association CT$26,698 Head Librarian $15,068 $16,361 2024
Cardinal Funds Inc IN$25,806 Board Member $30,811 $38,740 2023
Sheffield Township Library PA$26,715 Librarian $15,152 $17,499 2024
Raise A Child Of The Carolinas NC$25,544 Ceo $3,992 $4,777 2024
Plumbers & Pipefitters Local 104 Scholarship Fund MA$27,060 President $90,715 $97,192 2023
National Marine Inst Inc FL$25,115 Executive Director $21,600 $23,499 2024
Painting Hope MN$24,886 President $25,500 $29,180 2024
Barbara Jordan Institute TX$24,868 Executive Director $3,607 $4,302 2023
Downtowners Inc OH$24,557 Executive Director $4,000 $4,906 2024
The Environmental Charter School PA$24,329 Trustee $54,032 $62,400 2024
Slover Library Foundation VA$28,481 Chairman & President $145,000 $166,924 2023
The Gavin Dillard Poetry Library And Archive Inc NC$24,034 Founder $900 $1,077 2024
Mcfarlane-cure Charitable Trust WI$23,904 Trustee $200 $242 2024
Educate Nky Inc KY$23,868 President & $114,583 $142,564 2024
Casper College Education Trust WY$28,887 Executive Director $43,990 $54,551 2024
State Of Maryland Literacy Association Inc MD$28,978 Treasurer $5,508 $6,140 2023
Laker Educational Foundation MN$23,401 Executive Dir. $6,590 $7,346 2025
Literacy Volunteers Of Fauquier County VA$23,398 Executive Director $11,000 $12,300 2024
Oea Educational Foundation OH$29,165 Oea Executive Director, Ex Officio $72,639 $89,098 2024
Palm Beach County Literacy Coalition FL$29,472 President $15,581 $16,951 2024
Local 417 Scholarship Fund NY$22,978 Trustee $108,364 $110,477 2025
Achieving Academic Success CO$22,822 Executive Director $17,050 $18,933 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default64th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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 (B Howard Pearson) 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 80 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,436 is reasonable (approximately the 64th 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.