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PeerBasis
Compensation Comparability Determination

Institute For The Study Of Man Inc

Executive Director / CEO

EIN 510179208
VA · NTEE V21Z
FY ending 2021-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roger Pearson, Executive Director / CEO ($39,646) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roger Pearson — reported title “Director, President, Secretary/Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$864 total compensation of comparable organizations → $174,490 $39,646
$11,06210th
$24,24725th
$51,159Median
$100,82575th
$142,79790th
$39,646This org · 38th
p10$11,062
p25$24,247
p50$51,159
p75$100,825
p90$142,797
$39,646

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 VA 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
The Gen Next Foundation Inc CA$258,246 Ceo $40,000 $30,903 2024
Bounce Beyond Inc MA$265,611 Co-chair $114,167 $91,791 2024
Society For Social Studies Of Science GA$252,486 Managing Director $107,080 $96,331 2024
Wisconsin Council On Economic WI$267,199 Executive Di $123,096 $118,419 2023
Celsius Inc DC$248,805 Executive Director/chair $182,716 $143,457 2024
Center For The Study Of Organized Hate Inc DC$248,569 Secretarytreasurer $4,050 $3,180 2024
Employment Research & Development Instit IL$270,853 President $174,389 $157,924 2023
Santa Barbara Institute For CA$273,664 President $50,004 $38,633 2024
Missouri Appleseed MO$276,837 Executive Director $90,000 $85,287 2024
Feminist Studies Inc VA$238,305 Secretary/treasurer $41,085 $36,541 2023
Data For Black Lives Inc FL$281,963 Cofounderceo $190,042 $159,733 2024
Massachusetts Institute For MA$234,189 Director Of Admin & Commun $84,000 $67,536 2024
Georgia Council For Social Sciences GA$234,171 Executive Director $12,000 $10,796 2024
Coalition Of Wisconsin Aging Groups WI$286,466 President $103,149 $96,383 2024
Society For Neuroeconomics $232,120 Director $1,000 $864 2024
The Institute For Cultural Evolution CO$287,835 President $150,431 $132,869 2023
New Jersey Center For Civic And NJ$228,972 President $68,167 $54,454 2024
United States Geospatial VA$290,487 Chief Exec. $2,472 $2,199 2023
Seminar On The Acquistion Of Latin NY$227,045 Co-exec Dire $9,167 $7,411 2024
Mcdevitt Research Initiatives Inc NC$225,758 Director $26,625 $23,980 2025
Secular Coalition For America Education Fund DC$293,267 Executive Director $64,016 $51,746 2023
Public Broadcasting Network Inc MO$294,178 Ceo $117,000 $114,149 2023
Senior Resources Of Freeborn County MN$224,325 Ex. Director $54,704 $49,791 2023
Center For Cuban Studiesinc NY$296,120 Exec. Dir/secre $16,640 $13,453 2024
Paramount Health Data Project Inc IN$222,000 Ceo, Vice Chair $131,400 $127,641 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2021 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 VA 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 default38th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted56th

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 (Roger Pearson) 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 52 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,646 is reasonable (approximately the 38th 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.