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PeerBasis
Compensation Comparability Determination

Friends Of Wabun

Executive Director / CEO

EIN 474480383
CT · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phoebe Knowles, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$615 total compensation of comparable organizations → $155,091 $80,000
$5,15310th
$16,79825th
$43,107Median
$62,57575th
$85,04790th
$80,000This org · 87th
p10$5,153
p25$16,798
p50$43,107
p75$62,575
p90$85,047
$80,000

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

OrganizationStateTotal revenueTotal compSource
Huron Forest Camp Cedarridge IncMI $281,822$54,151 990
Rocky Mountain Ministries IncWY $282,019$62,814 990
Camp O Bannon Of Licking County IncOH $285,042$45,552 990
Old Reliable Germantown Fair IncKY $285,513$2,010 990
Original DesignSC $288,390$65,647 990
Camp Tuckabatchee IncIL $289,205$62,912 990
Carry On FoundationUT $289,920$25,005 990
Central New York Baptist Youth Camp IncNY $290,010$56,660 990
Living Waters Ministries IncNY $290,063$44,650 990
Why Not Now IncIL $290,721$59,887 990
Pine Grove Fish & Game Protective AssocPA $291,581$15,699 990
Woods & Water Christian Retreat IncOH $293,911$68,748 990
Barton County Club IncKS $267,097$12,477 990
Nami Lehigh ValleyPA $295,595$65,615 990
Florida Citrus Sports Foundation IncFL $265,358$45,072 990
Johnson City FirefightersTN $265,352$7,287 990
Recreation UnlimitedCA $297,394$68,911 990
The Handicapped Children's Camp ForNY $262,959$9,638 990
BarnyballWA $300,057$73,092 990
Healing Farm MinistriesSC $301,409$70,434 990
Lakeview Farms MissionMI $258,859$62,336 990
Northern Lights Figure Skating Club IncMN $304,434$615 990
Camp Opportunity IncorporatedMD $305,621$109,683 990
Feliciana Retreat And Conference Center IncLA $305,864$86,529 990
Camp Bethany IncOH $255,682$33,727 990

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 CT 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 default87th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted82nd

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 (Phoebe Knowles) 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 79 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 87th 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.