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PeerBasis
Compensation Comparability Determination

The Gardiner Foundation

Executive Director / CEO

EIN 320207075
NY · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dexter Gardiner, Executive Director / CEO ($4,000) against every comparable organization that fit the selection criteria — 133 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dexter Gardiner — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

133 organizations qualified on sector, size, and geography 133 within the band form the benchmarked peer set.

Distribution of comparable compensation

$586 total compensation of comparable organizations → $255,811 $4,000
$9,84310th
$18,82125th
$39,144Median
$67,43075th
$87,39290th
$4,000This org · 2nd
p10$9,843
p25$18,821
p50$39,144
p75$67,430
p90$87,392
$4,000

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 NY 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
Rural Alliance WA$139,800 President $82,202 $81,445 2024
Plantpure Communities Inc NC$141,520 President $40,000 $45,739 2024
The Audacia Foundation Inc NY$141,693 President An $248,472 $255,811 2023
Musicians For Education Inc CA$143,416 President/sec $48,555 $46,399 2024
Germination Project PA$135,253 Executive Di $96,000 $109,074 2023
Mine Hill Educational Foundation NJ$143,522 President $4,775 $4,596 2025
Montezuma Schools Inc AZ$134,683 Manager $21,000 $23,010 2023
Stamford Polish Saturday School Inc CT$134,652 Director Of Spss $9,781 $10,149 2024
Monterey County Office Of Education CA$146,573 Cfo $60,897 $59,912 2023
Pivotal Point Enterprises Inc FL$131,964 Executive Director $20,775 $21,598 2024
Strategem Learning CA$131,865 President/exec. Dir. $20,769 $20,433 2023
The Blink Foundation Inc FL$147,192 President $63,000 $67,430 2023
Pathway Community Foundation Corporation NC$131,411 President And Director $45,000 $51,456 2024
Science Play-space Initiative Spi OH$131,287 Executive Di $46,800 $54,855 2024
The Dental Health Theatre Inc MO$148,037 Co-executive Director $42,750 $51,588 2023
The Machon Inc MD$148,077 Director $22,566 $23,347 2024
New Leaf Collaborative CA$148,557 Executive Director $12,300 $12,101 2023
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $28,726 2024
Women Empowering Nations Inc OK$150,850 Executive Director $66,995 $81,638 2024
Iaapa Foundation FL$151,115 President And Ceo $41,231 $44,131 2023
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,736 2025
Akademia Jana Pawla Ii - Polish NJ$151,444 Director $5,600 $5,533 2024
Wonder Institute WY$153,430 Director Of Wonder Lab $91,875 $112,090 2023
The Ana Grace Project Inc CT$153,958 Executive Director $65,000 $69,437 2023
Youth Of The Diaspora MD$154,314 Co Founder $21,380 $22,120 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted2nd

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 (Dexter Gardiner) 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 133 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,000 is reasonable (approximately the 2nd 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.