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PeerBasis
Compensation Comparability Determination

Forerunner Training Center Inc

Executive Director / CEO

EIN 452908974
MO · NTEE B24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deana S Clough, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Deana S Clough — reported title “PRESIDENT & BOARD CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

179 organizations qualified on sector, size, and geography 179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$142 total compensation of comparable organizations → $428,489 $1,500
$2,85510th
$8,09625th
$17,217Median
$40,61175th
$98,98490th
$1,500This org · 5th
p10$2,855
p25$8,096
p50$17,217
p75$40,611
p90$98,984
$1,500

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
Pine Cone Foundation CA$45,312 President/cfo $50,000 $40,764 2024
Academy 3a Inc NJ$45,296 President An $4,950 $4,173 2024
Forever International Inc NC$45,550 President $5,100 $5,123 2023
Institute On Natl Social Inequities & Gaps In Health & Health T MI$45,125 Treasurer $150 $142 2025
Philomath Foundation CA$45,076 President $29,040 $24,375 2023
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $36,632 2023
Printing Industry Assoc Of Ga GA$45,988 Ex-officio $6,933 $6,776 2023
Inspiring Services Inc GA$46,023 Member $1,328 $1,261 2024
Network For Public Education Action Inc NY$46,147 Executive Director $9,545 $8,143 2024
Hudson City Schools Foundation Inc OH$46,151 Executive Di $8,335 $8,120 2025
Rootedin Hope MI$44,628 President $13,631 $13,284 2024
Clean Slate E3 Inc PA$46,304 President $45,261 $42,615 2024
Childrens Literacy Project NC$46,377 Executive Director $18,112 $17,669 2024
Cahp Foundation Trust CA$46,539 Trustee $41,152 $33,550 2024
Crossroads Academy AZ$44,179 Director $18,000 $16,344 2024
John B Stetson Charter School PA$46,712 Principal $210,279 $203,834 2023
Haberman Educational Foundation Inc TX$44,010 President $14,200 $13,411 2024
Ibew Local 8 Scholarship Fund OH$46,880 Trustee $55,355 $56,990 2023
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $15,241 2024
Boston Center For Adult Education Inc MA$43,672 President & Ceo $10,650 $9,036 2024
Illinois Retail Merchants Association IL$47,132 Treasurer $43,138 $40,041 2024
Gamla College NY$43,573 Sec./trea. $12,000 $10,238 2024
Bandera Public Library TX$43,538 Library Director $50,000 $47,222 2024
California Association Of Winegrape CA$43,379 Executive Di $18,609 $15,171 2024
Wisconsin State Telecommunications WI$43,175 Treasurer, S $20,190 $20,496 2023

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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted4th

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 (Deana S Clough) 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 179 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 5th 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.