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PeerBasis
Compensation Comparability Determination

Epsol Inc

Executive Director / CEO

EIN 320689590
TX · NTEE N99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rodney Phillips, Executive Director / CEO ($42,965) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rodney Phillips — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$386 total compensation of comparable organizations → $167,405 $42,965
$2,66310th
$9,03325th
$26,107Median
$53,45975th
$67,15690th
$42,965This org · 67th
p10$2,663
p25$9,033
p50$26,107
p75$53,459
p90$67,156
$42,965

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 TX 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
Cobl PA$217,677 President, E $48,200 $46,814 2025
Friends Of Sequoia Therapeutic Recreation WA$217,034 Executive Director $70,052 $64,550 2023
Adirondack Hamlets To Huts Inc NY$219,167 Executive Di $16,475 $14,883 2024
Tidewater Wooden Boat Workshop VA$219,471 Executive Di $48,000 $46,332 2024
Nova Field Hockey Xtreme Llc VA$212,996 Ceo, Founder, Coach $10,750 $10,376 2024
American Sand Association AZ$222,451 Executive Director $60,781 $58,436 2024
Collegiate Womens Lacrosse Officiating Association NC$223,365 Interim Eecutive Director $19,554 $20,795 2023
Morris County Secondary Schools Ice Hockey League Inc NJ$223,404 President $3,000 $2,609 2025
Budo Accelerator Inc CA$224,502 Chief Executive Officer And Board Director $100,000 $86,323 2024
Polish American Club Of Newington CT$226,003 President $400 $386 2023
Silver Lakes Gymnastics A California Benefit Corporation CA$226,138 Director $12,000 $10,359 2024
Arizona College Football Officials AZ$206,953 President $1,750 $1,682 2024
Vail Vikings Football & Cheer Inc AZ$206,339 President $1,200 $1,154 2024
Oakland Rhythmics MI$229,399 Former Exec Director $26,715 $27,566 2024
Earn A Bike Org TX$232,490 Executive Director $64,938 $66,856 2023
Waxahachie Youth Athletic Association TX$201,932 Basketball President $945 $973 2023
American Safe Climbing Association CO$200,225 Treasurer And Executive Director $52,000 $51,319 2023
Three Peaks Performance OR$236,198 President $21,139 $19,625 2024
Uga Hockey Foundation Inc GA$198,358 Head Coach $9,352 $10,075 2022
Premier Athletics Club Inc VA$198,000 Director $49,500 $47,780 2024
Rogers Lions Club MN$197,134 Gambling Manager $14,400 $14,224 2024
Missouri Rodeo Cowboy Association MO$241,764 Secretary $10,633 $10,968 2025
Michigan Nonprofit Motor Shows Inc MI$243,668 Secretary $5,000 $5,159 2024
Minnesota Sting Athletic Association Dba MN$245,161 Board Member $6,000 $5,927 2024
Access - Arts Community Culture Education Sports And Science NM$189,479 Executive Director $66,100 $71,072 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default67th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Rodney Phillips) 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 55 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,965 is reasonable (approximately the 67th 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.