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PeerBasis
Compensation Comparability Determination

The Directors Council

Executive Director / CEO

EIN 421524040
IA · NTEE T02
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jerrica Marshall, Executive Director / CEO ($38,055) against every comparable organization that fit the selection criteria — 816 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jerrica Marshall — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

816 organizations qualified on sector, size, and geography 816 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $1,540,893 $38,055
$10,75410th
$24,68825th
$49,650Median
$75,27575th
$104,75390th
$38,055This org · 38th
p10$10,754
p25$24,688
p50$49,650
p75$75,275
p90$104,753
$38,055

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 IA 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
A Moment Of Magic Inc PA$394,891 Employee $100,800 $91,806 2024
Http DC$394,172 Executive Director $98,654 $79,066 2024
The Home Builders Charitable Foundation MO$395,137 Executive Vice President $17,096 $16,537 2024
Sport Innovators CA$395,359 Executive Director $125,000 $98,579 2024
Partners For Community Inc IL$393,739 Executive Director $83,964 $75,389 2024
International Friendship Ministries Inc GA$393,364 President $24,185 $22,865 2023
United Way Of Yavapai County Inc AZ$396,236 Executive Director $40,861 $36,950 2023
Cuivre River Electric Community Trust Inc MO$392,951 Crec's President & Ceo $249,636 $241,478 2024
The Next Chapter Foundation Inc CO$396,464 President $66,904 $58,590 2024
Jamie's Dream Team PA$392,421 President $21,600 $19,673 2024
Danville Public School Foundation Inc IL$396,949 Executive Director $42,840 $37,474 2025
Small Difference Foundation TX$397,258 Executive Director $15,624 $14,695 2023
The Viaquest Foundation OH$397,274 Executive Director $72,853 $72,554 2023
Wilkes County Community Partnership Inc GA$391,762 Executive Director $41,483 $38,094 2024
The John And Clara Brady Family LA$397,568 Director $58,114 $58,443 2024
Help Our World One On One CO$391,357 Founder $9,000 $8,115 2023
Companions In Courage Foundation NY$391,304 Secretary/executive Director $106,815 $88,152 2024
United Community Services For Working Families PA$390,913 Executive Director $65,832 $59,958 2024
Truong Buu Diep Foundation CA$398,318 Chief Executive Officer $91,000 $69,915 2025
Ohio Credit Union Foundation OH$398,325 President $79,571 $79,244 2023
Michigan Statewide Independent Living Corporation MI$390,744 Executive Director $107,505 $101,342 2024
Viroqua Area Foundation WI$398,516 Treasurer $3,000 $2,861 2024
Hemophilia Foundation Of Md Inc MD$398,532 Executive Director $89,234 $76,192 2024
Emmanuel's Hammer Inc SC$390,510 Executive Director $72,000 $68,601 2024
Merlin's Magic Wand Foundation CA$398,879 Foundation Manager $71,322 $56,247 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2024 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 IA 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 default38th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted22nd

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 (Jerrica Marshall) 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 816 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,055 is reasonable (approximately the 38th 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.