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PeerBasis
Compensation Comparability Determination

Software Freedom Law Center Inc

Executive Director / CEO

EIN 412165986
NY · NTEE I80
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Eben Moglen, Executive Director / CEO ($61,584) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Eben Moglen — reported title “PRES, EXEC DIR, & CHAIRMAN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,389 total compensation of comparable organizations → $380,908 $61,584
$56,83510th
$82,03125th
$101,279Median
$124,19375th
$165,79290th
$61,584This org · 12th
p10$56,835
p25$82,031
p50$101,279
p75$124,193
p90$165,792
$61,584

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 NY 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
Access The Law OR$472,403 Excutive Director $113,377 $123,133 2023
Steen Mountain Defenders OR$471,908 Ex Director $95,046 $100,263 2024
Step Up To Justice AZ$488,880 Executive Director $90,176 $98,513 2024
All For The Family Legal Clinic Inc CA$466,149 Managing Attorney Ceo $94,246 $92,444 2024
Restoring Justice TX$464,811 Ceo $122,405 $139,087 2024
Triple Twelve Ministries Inc KY$461,984 Executive Director $85,231 $101,335 2025
University Student Legal Services NC$459,750 Attorney $128,596 $155,393 2023
Energy & Mineral Law Foundation KY$458,300 Executive Director $143,586 $175,233 2024
South Alabama Volunteer Lawyers Program AL$455,874 Executive Director $70,449 $89,008 2023
Christian Legal Clinics Of Philadelphia PA$455,121 Executive Director $92,475 $104,755 2024
Innocent MI$452,829 President $88,000 $103,177 2024
Student Legal Services NC$507,722 Director $174,472 $204,781 2024
Casa Of Grant County Inc IN$448,126 Executive Director $67,097 $82,750 2023
Indian Legal Assistance Program MN$508,568 Executive Di $105,043 $114,864 2025
Szuba Guardian Care Solutions Inc FL$512,833 President $72,356 $77,212 2024
Open Hands Legal Services Inc NY$443,206 Executive Director $107,981 $114,112 2023
Florida Defense Lawyers Association FL$513,952 Non Voting M $76,900 $82,062 2024
Utah Domestic Violence Legal Services UT$515,117 Executive Director $89,900 $107,605 2023
William E Morris Institute For Justice AZ$517,862 Executive Dir. $119,300 $130,329 2024
Voices For Children Inc MD$438,297 Executive Director $84,342 $87,262 2025
Annapolis Immigration Justice Network Inc MD$437,410 Executive Director From June 2023 $52,613 $57,525 2023
Centro Legal Por Derechos Humanos Inc WI$519,279 Executive Director $79,900 $94,787 2024
Choosing Justice Initiative TN$436,697 President $101,093 $120,707 2024
Casa Of Westmoreland Inc PA$519,547 Executive Director $77,450 $87,734 2024
Legalcorps MN$530,599 Executive Director $110,248 $123,745 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 NY 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 default12th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted8th

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 (Eben Moglen) 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 108 similarly situated organizations (Same NTEE sector (I80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,584 is reasonable (approximately the 12th 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.