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PeerBasis
Compensation Comparability Determination

Burning Ones Inc

Executive Director / CEO

EIN 462441560
FL · NTEE T99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Dow, Executive Director / CEO ($47,500) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Dow — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$550 total compensation of comparable organizations → $130,894 $47,500
$4,89710th
$21,36325th
$49,805Median
$86,58375th
$105,36990th
$47,500This org · 46th
p10$4,897
p25$21,363
p50$49,805
p75$86,583
p90$105,369
$47,500

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 FL 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
Overly's Country Christmas Inc PA$368,962 Executive Director $22,625 $24,726 2023
Equal Access To Justice Inc NM$362,280 Executive Director $79,435 $88,601 2025
The Waterhouse Charitable Trust HI$350,901 Co-trustee $109,480 $107,421 2023
The Viaquest Foundation OH$397,274 Executive Director $72,853 $84,564 2023
Henrik Lundqvist Foundation Inc NJ$400,275 Executive Dir. $50,000 $47,521 2024
One Equal Heart Foundation WA$402,021 Executive Director $102,175 $100,253 2023
Ymca Foundation Of Mid-america KS$405,761 Chief Executive Officer $37,063 $42,622 2024
Africa Network Evangelism Task TX$327,442 Ceo & Chairman $119,400 $130,894 2023
Ivan & Caroline Wilson Memorial IA$417,707 Trustee $15,000 $17,999 2023
World Stewardship Institute CA$419,063 President $48,960 $45,003 2024
Ventura Music Festival Association CA$423,602 Executive Di $115,000 $105,706 2024
The Central Benefits OH$424,274 Secretary $105,945 $122,976 2023
Finao WI$314,091 President $14,400 $16,481 2023
Friends Of Michlalah Yerushalayim Inc NY$311,382 President $3,600 $3,463 2024
Olde Towne Theatre Co Inc SD$433,343 Executive Di $27,209 $32,910 2023
Engineers Charitable Trust NY$304,582 Executive Director $94,257 $90,665 2024
All For Him Ministry Inc TN$304,184 President $22,471 $25,886 2023
American Friends Of Action PA$300,229 Program Dire $75,686 $80,344 2024
Friends Of The School Of The Arts Fnd CA$438,471 Treasurer $5,000 $4,477 2025
Hamilton Education Foundation Inc WI$294,433 Co-executive Director $4,333 $4,959 2023
The Potters Hands Foundation Inc NY$450,977 Executive Directorboard Chair $85,748 $82,481 2024
Kansas Financial Empowerment Foundation KS$458,087 President $478 $550 2024
Love's Arm Outreach Ministries Inc TN$469,493 Executive Di $55,050 $61,596 2024
Evanstonskokie District 65 Educational IL$267,731 Executive Director $95,191 $99,618 2024
Wings Educational Foundation MO$267,115 Secretary $4,420 $4,855 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted80th

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 (Michael Dow) 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 35 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,500 is reasonable (approximately the 46th 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.