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PeerBasis
Compensation Comparability Determination

Flywheel Foundation

Executive Director / CEO

EIN 473707235
NC · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Atherton, Executive Director / CEO ($74,301) against every comparable organization that fit the selection criteria — 284 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

284 organizations qualified on sector, size, and geography 284 within the band form the benchmarked peer set.

Distribution of comparable compensation

$587 total compensation of comparable organizations → $366,760 $74,301
$16,70410th
$35,78025th
$55,735Median
$74,03375th
$88,40190th
$74,301This org · 75th
p10$16,704
p25$35,780
p50$55,735
p75$74,033
p90$88,401
$74,301

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
Friendship Adventures WA$358,783 Board Chairman, Exec Direc $24,500 $21,856 2023
Target Evolution Incorporated TX$358,079 Executive Director $72,420 $70,110 2024
Art Spark Texas TX$358,886 Executive Director $62,868 $60,863 2024
New Kids Production & Design Inc GA$359,112 Executive Director $30,300 $29,485 2024
Senora Woods Retirement Community MI$357,572 President & Ceo $31,878 $32,785 2023
Supporting The Taylor House Inc CA$357,458 Executive Dir. $14,808 $12,740 2023
House Of The Good Shepherd Of TN$359,671 Executive Di $90,516 $94,802 2023
Forest Ridge Manor Inc TN$359,832 Secretary $26,880 $27,345 2024
Creede Early Learning Center CO$360,015 Executive Di $62,807 $58,285 2024
Po-mar-lin Fire Company PA$356,227 President $13,012 $12,558 2024
Rebuilding Together Fargo-moorhead ND$355,535 Executive Di $57,750 $61,335 2024
Waterfall Foundation AK$355,161 Ex. Director/secr. $36,000 $33,310 2024
Planned Lifetime Assistance Network Of Arizona Inc AZ$355,075 Executive Director - President $97,977 $93,887 2023
Paradox Sports CO$362,677 Executive Director $94,500 $90,287 2023
Soleana Stables TX$354,040 Executive Director $85,000 $82,289 2024
Caroline Baird Crichfield Fund For Women VT$353,749 Vice President $22,600 $22,666 2023
Seniors Vs Crime Inc FL$352,975 President $37,560 $33,269 2025
Spectrum Ringwood Apartments Inc NJ$364,915 President/ceo $54,495 $47,089 2024
The Way 2 Serve Inc AL$351,778 President $80,500 $84,167 2024
Carribean Equality Project Inc NY$351,131 Executive Director $54,120 $48,728 2023
Heal Africa Usa WI$366,234 Executive Director $20,000 $20,215 2024
Hoyt Foundation Inc MA$350,597 Director $5,000 $4,348 2024
All Aboard Of America 1 WA$366,509 Executive Director $52,980 $45,906 2024
Connecticut Elks Association CT$367,008 Secretary $3,000 $2,803 2023
Hartford Artisans Weaving Center Inc CT$349,093 Executive Director $75,000 $68,057 2024

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 default75th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted68th

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 (Jill Atherton) 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 284 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,301 is reasonable (approximately the 75th 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.