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PeerBasis
Compensation Comparability Determination

Friends Of Fmc Foundation Inc

Executive Director / CEO

EIN 431975486
MT · NTEE T20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karol Zachmann, Executive Director / CEO ($17,481) against every comparable organization that fit the selection criteria — 27 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

Benchmarked executive: Karol Zachmann — reported title “Foundation Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$410 total compensation of comparable organizations → $65,890 $17,481
$4,86210th
$10,86925th
$25,077Median
$39,11075th
$46,90090th
$17,481This org · 33rd
p10$4,862
p25$10,869
p50$25,077
p75$39,110
p90$46,900
$17,481

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 MT 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
Frank & Kathleen Blair & Christine MD$141,614 President $7,000 $6,071 2024
Education Foundation Of Greenville MI$142,913 Executive Di $11,273 $10,794 2024
Renaissance Newark Foundation Inc NJ$145,804 Past Secretary $24,905 $20,628 2024
Greenwood Heritage Foundation SC$129,555 President/ceo $45,508 $45,344 2023
Architectural Woodwork Institute VA$128,460 Secretary $45,856 $41,075 2024
Interfaith Caregivers Inc NY$122,420 Executive Director $57,046 $49,234 2023
Bunny And Alan Bernstein Family MD$160,864 Public Director $36,499 $31,656 2024
Albers Family Affiliated Fund Of Occf OK$169,601 Secretary/trustee $25,864 $27,201 2023
First Baptist Church Of Phoenix AZ$170,980 Treasurer (Thru 12/23) $29,610 $26,418 2024
The Langford Family Foundation FL$110,132 Director $5,113 $4,456 2024
Ancor Foundation Inc VA$109,806 Chief Executive Officer $66,140 $60,994 2023
Kansas Farm Bureau Legal Foundation KS$175,550 President/di $21,168 $21,215 2024
Kelley Family Foundation OH$180,150 Secretary $26,221 $25,100 2025
Bonifacio Place Inc CA$180,523 Ceo $47,732 $39,366 2023
The Mabel Fire Dept Relief Association MN$101,861 Gambling Manager $5,600 $5,133 2024
The Dove Foundation VA$98,402 President $458 $410 2024
Stanley J Bushman Supporting Foundation KS$97,738 President & Ceo $16,608 $16,645 2024
Eden Incorporated IL$185,739 Intl Director $42,600 $38,853 2024
Continental Divide Color Guard Circuit CO$185,947 Treasurer $1,000 $890 2024
Maxwell And Marjorie Jospey MI$94,989 Treasurer $26,189 $25,077 2024
Pediatric Foundation Of Georgia GA$94,850 Executive Di $21,509 $20,063 2024
Faith Foundation Of Central Florida Inc FL$194,655 Executive Director $49,000 $41,603 2025
Bigfork Playhouse Children's MT$198,369 Vice Preside $64,000 $65,890 2023
Growing Years Children's Academy CA$206,512 President $26,000 $21,443 2023
Us Presidential Scholars Foundation MA$206,776 Interim Exec Director $7,520 $6,269 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted44th

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 (Karol Zachmann) 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 27 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,481 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). 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.