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PeerBasis
Compensation Comparability Determination

Freedom Research Foundation

Executive Director / CEO

EIN 474573708
DC · NTEE Q30
FY ending 2023-12-31
June 11, 2026

This analysis benchmarks the total compensation of Brandon Wheeler, Executive Director / CEO ($115,000) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brandon Wheeler — reported title “CEO/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,677 total compensation of comparable organizations → $404,526 $115,000
$18,73610th
$35,58625th
$64,436Median
$97,31975th
$135,36390th
$115,000This org · 86th
p10$18,736
p25$35,586
p50$64,436
p75$97,319
p90$135,363
$115,000

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 DC 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
El Enjambre Colectivo Inc PR$478,264 Founder $28,250 $27,440 2024
Center For Renewable Energy And OR$481,404 Co-exec Dire $46,132 $47,419 2024
Hands Of Freedom MN$476,698 President $30,000 $32,811 2024
Survival International (Usa) CA$485,822 Us Director $84,937 $81,181 2024
Cispes Education Fund DC$472,949 President $44,616 $44,616 2023
Equipping Farmers International TN$488,396 Executive Director $34,050 $39,616 2024
Give Us Wings MN$489,219 Executive Director $62,000 $67,810 2024
Habibi International CA$489,405 Ceo $21,121 $20,187 2024
Andando Foundation OR$490,653 Executive Director $59,325 $59,409 2025
Amistad International CA$463,086 Executive Direc $12,000 $11,470 2024
Kids Play International Inc UT$497,148 Former Cfotreasurerdirector $9,000 $10,196 2024
Action Kivu Inc CA$497,688 Exec Dir & Secr $2,800 $2,677 2024
New Frontiers Health Force Inc FL$460,266 Director $40,080 $41,676 2024
Physicians For Peace VA$499,826 Ceo (Thru 9/24) $162,927 $169,636 2025
Open Arms Worldwide VA$457,425 President/executive Direct $41,052 $43,873 2024
The Womens Institute For Secondary Ed NC$451,104 Executive Dir. $65,974 $77,682 2023
New Covenant World Missions OH$450,873 President Ncwm $138,042 $166,613 2023
Center For Getting Things Started HI$450,454 Executive Di $98,393 $97,506 2024
Fundacion Costa Rica - Estados Unidos De $450,433 Executive Director $162,780 $158,110 2024
Pacific Island Ministries CA$450,230 President Field $98,876 $94,504 2024
Kay Tita WA$449,391 Executive Dir. $91,619 $90,793 2024
Empowering Action VA$510,231 In-country Director $60,226 $64,365 2024
Give Chances Inc NJ$511,439 Secretary And Ed $115,990 $114,628 2024
United States Heartland China Assoc IL$443,759 Chairman $60,000 $67,219 2023
Siempre Unidos CA$442,281 Executive Di $33,709 $33,170 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC cost of living and 2023 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 DC 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 default86th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted86th

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 (Brandon Wheeler) 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 11, 2026, comparing compensation against 154 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,000 is reasonable (approximately the 86th 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 11, 2026.