Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

F3 Foundation Inc

Executive Director / CEO

EIN 455109140
NC · NTEE P12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Horton, Executive Director / CEO ($176,277) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: John Horton — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$538 total compensation of comparable organizations → $187,690 $176,277
$16,72110th
$29,80125th
$59,988Median
$91,58775th
$117,67290th
$176,277This org · 98th
p10$16,721
p25$29,801
p50$59,988
p75$91,587
p90$117,672
$176,277

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 NC 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
Fuse Project AL$471,929 Executive Director $67,500 $70,575 2024
Chicago Foundlings Home IL$473,561 Program Director $12,000 $11,754 2023
Foundation For Essential Needs MN$456,604 Executive Director $91,843 $87,830 2024
Scott J Beigel Memorial Fund Inc NY$453,343 Secretary $25,000 $21,863 2024
De Frente Al Alzheimer Inc PR$448,603 Executive Director $56,600 $56,600 2024
Just Heart Foundation Inc GA$483,662 President $75,528 $75,668 2023
Freedom House Housing Development Fund NY$448,117 Cpo Through 12/22 Ceo Effective 1/23 $33,041 $29,749 2023
Operation Hope Inc NY$446,019 Executive Director $40,916 $35,782 2024
Saturate WA$445,270 Executive D $210,396 $187,690 2023
Inspired Hearts And Hands Inc PA$489,376 President $56,100 $55,743 2023
Wayne County Children's Advocacy OH$489,972 Executive Director $73,028 $74,858 2024
El Portal De Belen Foundation NY$440,877 Treasurer $16,350 $14,721 2023
Georgia's Own Foundation Inc GA$431,364 Executive $30,785 $29,957 2024
Soar Special Needs KS$430,497 Executive Director $500 $538 2023
Village2village Project Inc IN$505,317 Executive Director $99,090 $101,132 2024
Strike Force 421 Inc FL$426,176 Program Director $18,750 $17,047 2024
Hcso Charities Inc FL$425,105 President $51,968 $50,638 2022
Staffserve PA$415,353 Executive Director $18,430 $17,787 2024
Glen Doherty Memorial Foundation Inc MA$406,582 President/director $5,000 $4,477 2023
Bra Couture Kc MO$525,972 Executive Director $90,000 $92,255 2024
Hoh Share Inc WV$401,586 Executive Di $32,000 $33,532 2024
Jack Trottier Foundation Inc MA$535,098 Executive Dir. $70,000 $60,878 2024
Flockfest Events Inc FL$394,952 President $65,000 $59,097 2024
True Justice International Inc NC$543,209 Executive Director $87,012 $87,012 2024
Texas Pride Impact Funds TX$387,795 Executive Director $117,127 $116,741 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted82nd

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 (John Horton) 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 50 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $176,277 is reasonable (approximately the 98th 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.