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PeerBasis
Compensation Comparability Determination

Faribault Rotary Youth Services Inc

Executive Director / CEO

EIN 411855086
MN · NTEE B82Z
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Demars, Executive Director / CEO ($13,500) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$217 total compensation of comparable organizations → $237,472 $13,500
$4,07210th
$8,96225th
$18,610Median
$46,45675th
$91,05290th
$13,500This org · 33rd
p10$4,072
p25$8,962
p50$18,610
p75$46,456
p90$91,052
$13,500

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.

OrganizationStateTotal revenueTotal compSource
Spotsylvania Education FoundationVA $19,043$5,214 990
South Central Library System FoundationWI $18,899$36,447 990
Dr J E Green Educational TrustAL $18,849$13,836 990
Building Industry Association OfOH $18,843$18,811 990
The Joy School Endowment FundTX $19,241$24,632 990
Highland School IncWV $19,261$548 990
The Ernest Becker FoundationWA $18,459$14,267 990
Tlbu Foundation IncNJ $18,289$27,107 990
Mcgehee Mens Club IncAR $20,118$12,826 990
Readability MattersCO $20,412$59,766 990
The Foundation For Chabot-las Positas Community College DistrictCA $20,521$111,133 990
Wise Earth School Of AyurvedaNC $17,477$23,614 990
Relife Initiatives CorporationGA $20,705$5,909 990
Mabel K Toops Scholarship TrusIN $17,308$274 990
Briercrest College And Seminary UsaWA $20,749$94,921 990
Huntington Beach City School DistrictCA $16,902$15,379 990
Alumnae Association Of The Lenox HillNY $21,224$9,664 990
Sizer School Foundation IncMA $21,296$6,486 990
Norris Square Education CorporationPA $21,499$17,474 990
Detroit Musicians FundMI $16,522$1,213 990
West Hills Christian School FoundationOR $16,427$6,933 990
Reformation SeminaryAZ $16,407$14,986 990
The Professional Institute ForPA $21,644$37,328 990
Southern Association Of CollegesGA $16,218$77,440 990
American Schools Association IncNV $16,138$42,606 990

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 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 default33rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted26th

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 (Brenda Demars) 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 66 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,500 is reasonable (approximately the 33rd 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.