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PeerBasis
Compensation Comparability Determination

Airfuel Alliance

Executive Director / CEO

EIN 452747042
OR · NTEE U034
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sanjay Gupta, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,020 total compensation of comparable organizations → $194,416 $48,000
$9,28210th
$23,92325th
$49,508Median
$95,22075th
$122,36290th
$48,000This org · 50th
p10$9,282
p25$23,923
p50$49,508
p75$95,220
p90$122,362
$48,000

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 OR 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
Punxsutawney Weather Center Inc PA$158,655 Center Direc $22,867 $24,556 2024
5 Lakes Institute WI$158,500 Executive Di $87,400 $95,756 2025
Aci Center Of Excellence For MI$156,667 Treasurer $37,236 $41,387 2024
Biological Stain Commission Inc NY$152,160 90 Eagle Chase, Woodbury, Ny 11797 $19,476 $18,951 2024
Greater Memphis It Council TN$171,245 Executive Director & Secre $78,433 $91,400 2023
Lepidopterists Society CA$149,918 Secretary $7,500 $7,180 2023
Florida International University FL$149,034 Director $60,783 $63,304 2023
Technology Management Instituteinc VA$148,460 Executive Di $122,100 $126,950 2024
Human Computation Institute Inc NY$174,977 Exec Director $47,647 $46,363 2024
Engineering Biology Research Consortium CA$143,080 President $32,367 $30,985 2023
Precision Metalforming Association OH$180,396 Executive Director $8,519 $9,716 2024
Girl Develop It VT$141,110 Executive Dir. $57,711 $64,398 2023
Qualia Research Institute CA$140,681 President & Executive Director $64,164 $59,662 2024
Aerospace States Association Inc VA$139,216 Executive Director $55,000 $57,185 2024
Third Place Technologies WA$138,157 Gallery Manager $19,594 $19,449 2023
The Wisconsin Society For Ornithology WI$183,545 Executive Director $57,750 $64,945 2024
Rocky Mountain Association CO$184,439 Executive Di $99,063 $102,287 2024
Institute For Population Health Sciences IL$136,832 Director $7,000 $7,411 2024
Haskell-org Inc DE$136,256 Executive Director $115,236 $121,503 2024
Adirondack Public Observatory Inc NY$185,687 Administrator $28,404 $27,638 2024
Csrm Foundation Inc MD$189,087 Vice President $27,808 $28,822 2023
Tmt Observatory Corporation CA$132,115 Manager Of Awards And Budgets $209,085 $194,416 2024
Oklahoma Bioscience Institute OK$127,423 Imci Managing Director/president $25,697 $30,470 2024
404 Dao Inc GA$126,200 Secretary & Chief Operatio $40,879 $44,261 2024
Space Frontier Foundation Inc DC$123,469 Director $41,500 $39,215 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default50th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted40th

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 (Sanjay Gupta) 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 58 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 50th 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.