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

Future Leaders Organization

Executive Director / CEO

EIN 462283783
NJ · NTEE O20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of 1 Dawn Rice Bivens, Executive Director / CEO ($32,306) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,208 total compensation of comparable organizations → $182,620 $32,306
$11,19010th
$27,49925th
$46,003Median
$65,90775th
$86,66590th
$32,306This org · 32nd
p10$11,190
p25$27,499
p50$46,003
p75$65,907
p90$86,665
$32,306

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

OrganizationStateTotal revenueTotal compSource
Hickory Willow Swim AssociationIL $281,052$38,490 990
Greenmount West Community CenterMD $281,100$54,450 990
Rotary Youth Camp Of North Fl IncFL $278,566$52,632 990
Police Athletic League Of Atlantic CityNJ $277,866$4,371 990
Npc FfVA $277,763$44,721 990
Middle Valley Youth Association IncTN $277,257$9,283 990
Valley Friendship ClubMN $284,830$73,192 990
Colfax Community Network IncCO $286,392$58,525 990
Coutts-moriarty Camp IncVT $271,050$21,681 990
Imagine That Summer CampAZ $289,732$31,911 990
Friends Of Creamers FieldAK $268,518$58,140 990
Penns Valley Youth CenterPA $266,719$37,971 990
D & N Event Center IncNE $294,262$27,145 990
Montana Outfitters And Guides Education InstituteMT $295,143$30,183 990
Project Whitefish Kids IncMT $263,601$17,591 990
Boys And Girls Club Of American SamoaAS $301,045$34,002 990
Community Health CouncilPA $302,420$15,398 990
MissionfitMD $255,682$86,451 990
Pal Of Cape Cod IncMA $254,633$1,208 990
Benevolent And Protective Order Of 879 BpoeNH $306,840$12,054 990
Kingswood Youth Center IncNH $307,182$74,394 990
Excellence & Ambition IncMD $252,294$40,108 990
Hilliard High School Hockey ClubOH $250,149$13,787 990
Chisago Lakes Area Recreation AssociationMN $312,801$1,782 990
Can Do Kids Nfp (An Il Not For Profit Corp)IL $313,088$37,988 990

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 NJ 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 default32nd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (1 Dawn Rice Bivens) 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 87 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,306 is reasonable (approximately the 32nd 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.