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PeerBasis
Compensation Comparability Determination

Mini Mart City Park

Executive Director / CEO

EIN 462201493
WA · NTEE C50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ben Beres, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 39 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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,990 total compensation of comparable organizations → $186,803 $20,000
$37,43210th
$56,05525th
$81,583Median
$114,92875th
$132,55990th
$20,000This org · 5th
p10$37,432
p25$56,055
p50$81,583
p75$114,928
p90$132,559
$20,000

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 WA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Palos Verdes Estates FoundationCA $414,730$48,224 990
Small Town ProjectCO $415,800$15,878 990
Keep Knoxville Beautiful IncTN $412,096$80,751 990
Friends Of The Welty Environmental Center IncWI $424,763$49,299 990
Green Cities AccordMN $425,247$125,933 990
Downtown Association Of FairbanksAK $425,634$73,162 990
Natural RestorationsAZ $400,227$106,137 990
Clean Fairfax CouncilVA $399,566$109,492 990
Plant It AgainCA $391,678$79,385 990
Alaskans For Litter Prevention AndAK $439,561$121,091 990
Friends Of Bunker HillMO $447,263$54,339 990
Next Level Productions And PromotionsFL $376,467$11,990 990
Cuenca Los OjosAZ $375,552$37,958 990
Keep Northern Illinois BeautifulIL $456,498$71,752 990
Hub404 Conservancy IncGA $466,925$156,181 990
Keep North Fulton Beautiful IncGA $360,232$103,272 990
Keep Midland Beautiful IncTX $351,019$31,745 990
Proud Louisiana LlcLA $348,338$40,177 990
Scenic Houston IncTX $347,997$186,803 990
Freedom's Way Heritage Association IncMA $483,963$124,838 990
Saratoga County Foundation IncNY $342,857$35,329 990
Greenscape Of Jacksonville IncFL $325,928$89,188 990
Scenic Walton IncFL $322,166$126,653 990
Neighborhood Forest IncMN $509,462$82,774 990
Accounting For SustainabilityCA $319,429$170,584 990

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 WA 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), adjusted10th
All sources (D + E + F), adjusted5th

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 (Ben Beres) 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 39 similarly situated organizations (Same NTEE sector (C50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 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). 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.