Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Low-level Radioactive Waste Forum

Executive Director / CEO

EIN 391995104
DC · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Shrum, Executive Director / CEO ($226,226) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$144 total compensation of comparable organizations → $364,432 $226,226
$21,25710th
$44,17325th
$71,612Median
$100,52975th
$131,01590th
$226,226This org · 99th
p10$21,257
p25$44,173
p50$71,612
p75$100,529
p90$131,015
$226,226

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 DC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Holley Family Village IncMI $415,884$42,344 990
Everyday CanvassingMD $414,902$80,916 990
Indian Training & Education CenterUT $414,552$87,547 990
Indiana University Research & TechnologyIN $414,038$323,576 990
Roots Action Education FundCA $418,199$96,461 990
Me And My Two Friends Foundation IncGA $413,008$23,494 990
Solid Waste Association Of North AmericaNY $418,738$19,210 990
Avasant FoundationCA $419,508$3,984 990
Pipe Creek Christian SchoolTX $419,756$40,065 990
Sedalia Heritage Foundation IncMO $411,502$16,411 990
Moonlighter Fablab IncFL $411,341$85,337 990
Millersville International HousePA $411,013$41,535 990
Eastern Connecticut Training SchoolCT $421,000$13,636 990
Washington Association Of Land TrustsWA $421,370$106,074 990
Aamva Region Iv IncVA $409,582$29,687 990
Bluedoor Education Center IncCA $409,390$61,509 990
Living Justice PressMN $422,189$104,720 990
The Ideas InstituteMO $422,303$128,453 990
The Restorative Center IncNY $422,887$134,658 990
Center For Open Data Enterprise IncDC $408,476$83,333 990
Jump In Foundation IncWI $408,226$49,010 990
Atlantic Indoor AssociationNC $408,083$1,720 990
Hamiltonian Artists IncDC $424,506$107,870 990
Creative Strategies For ChangeCO $425,184$92,451 990
Sati Center For Buddist StudiesCA $425,533$34,511 990

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 DC 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted95th

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 (Daniel Shrum) 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 426 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $226,226 is reasonable (approximately the 99th 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). 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.