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PeerBasis
Compensation Comparability Determination

Open Source Technology Improvement

Executive Director / CEO

EIN 473897395
IL · NTEE U41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Derek Zimmer, Executive Director / CEO ($184,690) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Derek Zimmer — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,146 total compensation of comparable organizations → $731,514 $184,690
$63,78710th
$102,09525th
$143,366Median
$193,08175th
$234,07090th
$184,690This org · 71st
p10$63,787
p25$102,095
p50$143,366
p75$193,081
p90$234,070
$184,690

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 IL 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
Givedignifiedwork Inc WA$1,681,951 Director $39,628 $36,088 2024
The Rna Society VA$1,681,373 Ceo $93,390 $94,429 2023
Stephenson Technologies Corporation LA$1,689,225 Chief Executive Officer $57,634 $64,553 2024
James M And Cathleen D Stone MA$1,695,190 Clerk & Trustee $66,561 $62,637 2023
Marine Applied Research And Exploration CA$1,657,451 Past President $150,000 $128,354 2025
🔒 112 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default71st
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted63rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 117-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.