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PeerBasis
Compensation Comparability Determination

Plus Foundation

Executive Director / CEO

EIN 411903374
MN · NTEE B05
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robbie Thompson, Executive Director / CEO ($31,170) 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 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

$7,793 total compensation of comparable organizations → $271,796 $31,170
$14,90010th
$54,25525th
$87,559Median
$162,35375th
$206,10190th
$31,170This org · 22nd
p10$14,900
p25$54,255
p50$87,559
p75$162,353
p90$206,101
$31,170

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
Yorktown InstituteMD $378,691$7,793 990
National Athletic EquipmentOH $362,223$78,778 990
Washington Coalition For PoliceWA $385,521$87,559 990
Persuasion InstituteDC $389,863$109,384 990
Great Lakes Center For EducationMI $391,230$79,389 990
Wa Charters ActionWA $400,024$66,434 990
Broad And Liberty IncPA $315,397$135,635 990
Network For Public Education IncNY $314,316$82,721 990
Colorado Association For Gifted AndCO $312,955$42,075 990
Minnesota Parent UnionMN $310,192$185,445 990
Vdare FoundationWV $435,608$213,675 990
North American Case Research Association IncID $308,618$11,667 990
Research Bridge Partners IncTX $298,297$271,796 990
Wmc Litigation Center IncWI $448,596$179,198 990
Hildreth Institute IncMA $451,001$145,508 990
Coalition For Career Development CenterVA $460,380$211,265 990
Farm And CityTX $478,727$76,901 990
Apollo Academic Surveys IncNY $250,697$23,105 990
Naiop Research Foundation IncVA $499,953$179,463 990
Ohio Mayors Alliance FoundationOH $503,432$120,393 990
Achieve Brown County IncWI $533,948$110,498 990
The Higher Education PartnershipAL $545,384$21,802 990
Great Lakes Education FoundationMI $550,100$13,174 990

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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted91st

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 (Robbie Thompson) 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 (B05), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,170 is reasonable (approximately the 22nd 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.