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PeerBasis
Compensation Comparability Determination

All Seasons Community Services

Executive Director / CEO

EIN 411572417
MN · NTEE Q320
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Frutiger, Executive Director / CEO ($24,124) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,216 total compensation of comparable organizations → $242,447 $24,124
$16,04310th
$41,50825th
$74,169Median
$97,38875th
$139,24490th
$24,124This org · 17th
p10$16,043
p25$41,508
p50$74,169
p75$97,388
p90$139,244
$24,124

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 MN 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
Lumeya International Ministries Inc CA$185,831 President $22,168 $19,372 2023
Junior Achievement Of Mad River Region Ohio OH$187,188 President $36,797 $39,443 2023
The Social Enterprise Fund Inc FL$172,241 Director $2,400 $2,216 2024
Jubilee Usa Network DC$168,246 Executive Dir. $189,520 $163,482 2024
Junior Achievement Of Middletown Area OH$167,633 President/ed $73,123 $74,169 2025
Junior Achievement Of Hawaii Inc HI$165,759 President $94,682 $85,789 2023
Code To Inspire Inc DE$161,214 Ceo $108,000 $103,950 2024
Eha Impact Ventures Inc DE$160,913 Ceo $244,665 $242,447 2023
Global Leadership Inc GA$205,959 Executive Di $105,600 $104,373 2024
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $43,572 2024
Aguaclara Reach Inc NY$224,320 Director $86,121 $76,498 2024
Center For Growth And Opportunity UT$227,736 President $143,888 $144,762 2024
Social Inquiry Inc NY$135,894 Secretary $6,000 $5,330 2024
African Hospitality Institute WA$235,222 Field Director $80,000 $72,486 2023
Union Microfinanza Inc MI$129,176 President $14,992 $15,211 2024
Panel Group Thought For Action DC$125,863 Director $74,539 $64,297 2024
Ibec Ventures PA$243,259 Managing Director $116,100 $117,172 2023
Beyond Capital Fund TX$249,507 Treasurer/se $80,000 $78,664 2024
Farms International Inc MN$253,049 Executive Di $60,985 $57,708 2025
House On The Hill Inc KY$256,964 President $86,000 $90,825 2024
Nivas Inc CO$260,322 President/executive Director $82,012 $77,302 2024
Be There Ministries VA$266,817 Founder $40,000 $39,086 2023
Hope Border Institute TX$268,242 Executive Director $53,074 $52,187 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 MN 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Mary Frutiger) 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 23 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,124 is reasonable (approximately the 17th 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.