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PeerBasis
Compensation Comparability Determination

St Louis Scott Gallagher Foundation

Executive Director / CEO

EIN 431422788
MO · NTEE N64Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Pecher, Executive Director / CEO ($213,351) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,067 total compensation of comparable organizations → $2,627,766 $213,351
$139,44510th
$183,25025th
$241,616Median
$320,98875th
$390,62890th
$213,351This org · 37th
p10$139,445
p25$183,250
p50$241,616
p75$320,988
p90$390,628
$213,351

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 MO 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
Noyac Golf Club Inc NY$12,918,508 Gm $365,965 $321,449 2023
Camp Ramah In New England Inc MA$12,935,262 Ceo $337,970 $286,743 2024
Coral Creek Club Member Acquisition Corp FL$12,884,727 General Manager $272,410 $241,616 2024
The Los Angeles Dodgers Foundation CA$12,869,588 Chief Executive Officer $506,182 $412,678 2024
Great Lakes Indian Fish & Wildlife WI$12,853,897 Director Of $103,782 $102,333 2024
🔒 158 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default37th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted36th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 163-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.