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PeerBasis
Compensation Comparability Determination

Nevada Future Of Nursing (Fon)

Executive Director / CEO

EIN 474234219
NV · NTEE E01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debra Collins, Executive Director / CEO ($80,200) against every comparable organization that fit the selection criteria — 17 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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,120 total compensation of comparable organizations → $122,893 $80,200
$17,74010th
$36,52025th
$64,874Median
$89,74575th
$111,52690th
$80,200This org · 71st
p10$17,740
p25$36,520
p50$64,874
p75$89,745
p90$111,526
$80,200

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

OrganizationStateTotal revenueTotal compSource
East Texas Alzheimer's AllianceTX $198,795$53,889 990
Cco OregonOR $205,482$113,754 990
Physicians For Patient Protection IncNY $205,703$44,781 990
Nh Oral Health CoalitionNH $194,558$73,165 990
Alliance For Artificial IntelligenceMD $215,592$122,893 990
Vermont End Of Life Choices IncVT $216,671$4,120 990
Louisiana Alliance For Patient Safety -LA $221,550$27,380 990
Samaritan Healthcare FoundationWA $228,549$66,335 990
Day Eagle Hope ProjectMT $231,163$36,520 990
Licensed Adult Residential Care Association IncCA $236,069$64,874 990
Texans For Vaccine FreedomTX $247,344$41,919 990
Health Access FundMD $152,912$89,745 990
Americans For Homeopathy ChoiceDC $252,868$9,455 990
Pro-choice North CarolinaNC $253,845$89,800 990
Global Alliance For Surgical ObstetricDC $263,263$110,041 990
Waiha WarriorsOH $266,763$79,776 990
Kyle J Taylor FoundationCA $279,884$23,263 990

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 NV 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)71st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted59th

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 (Debra Collins) 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 17 similarly situated organizations (Same NTEE sector (E01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,200 is reasonable (approximately the 71st 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.