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PeerBasis
Compensation Comparability Determination

Native Future

Executive Director / CEO

EIN 453191642
ME · NTEE Q32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marsha Kellogg, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 30 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: Marsha Kellogg — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,159 total compensation of comparable organizations → $230,977 $62,500
$28,25910th
$54,85125th
$79,082Median
$91,96975th
$108,46890th
$62,500This org · 33rd
p10$28,259
p25$54,851
p50$79,082
p75$91,969
p90$108,468
$62,500

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 ME 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
Junior Achievement Of The Desert Southwest TX$285,477 President $78,018 $80,239 2023
20 Liters MI$284,894 Executive Director $28,087 $28,952 2024
Jungle Ministry WA$284,502 President/ex $80,422 $71,906 2024
Nehemiah Gateway Usa Inc CO$281,973 President $85,000 $81,395 2024
Grow Ahead Foundation OR$293,206 Executive Director Board Pre $21,000 $20,051 2023
Summit Initiative WA$277,114 Executive Director $120,000 $107,293 2024
One World Goods Inc NY$300,498 Store Manager $59,387 $53,592 2024
Junior Achievement Of Southwest VA$302,302 President $82,581 $79,629 2024
Hope Border Institute TX$268,242 Executive Director $53,074 $53,019 2024
Be There Ministries VA$266,817 Founder $40,000 $39,709 2023
Junior Achievement Of The Ocoee Region TN$310,470 President $93,593 $95,715 2025
Nivas Inc CO$260,322 President/executive Director $82,012 $78,534 2024
House On The Hill Inc KY$256,964 President $86,000 $92,272 2024
Farms International Inc MN$253,049 Executive Di $60,985 $58,628 2025
Beyond Capital Fund TX$249,507 Treasurer/se $80,000 $79,918 2024
Ibec Ventures PA$243,259 Managing Director $116,100 $119,039 2023
African Hospitality Institute WA$235,222 Field Director $80,000 $73,641 2023
Center For Growth And Opportunity UT$227,736 President $143,888 $147,069 2024
Junior Achievement Of Eastern North NC$345,533 President And Ceo $105,074 $105,630 2025
Junior Achievement Of Southern Ma MA$346,789 President & Ceo $90,424 $83,545 2023
Aguaclara Reach Inc NY$224,320 Director $86,121 $77,717 2024
Thomas Jefferson Institute For The Study Of World Politics DC$365,689 President $256,004 $230,977 2023
Global Leadership Inc GA$205,959 Executive Di $105,600 $106,037 2024
Soul Foundation Inc MD$372,845 Chair $96,921 $90,491 2024
Georgie Badiel Foundation Inc NY$373,925 Ceo $98,010 $91,058 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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), adjusted43rd
All sources (D + E + F), adjusted33rd

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 (Marsha Kellogg) 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 30 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 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.