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PeerBasis
Compensation Comparability Determination

Crestwood Foundation Incorporation

Executive Director / CEO

EIN 542049780
VA · NTEE T20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Merrill, Executive Director / CEO ($37,260) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Merrill — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$282 total compensation of comparable organizations → $81,591 $37,260
$1,18810th
$9,48025th
$22,902Median
$28,55975th
$34,83890th
$37,260This org · 89th
p10$1,188
p25$9,480
p50$22,902
p75$28,559
p90$34,838
$37,260

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
Music For All Foundation IN$67,193 President $21,429 $23,405 2024
Helene Diamond & Jorde Nathan Family IL$64,210 Treasurer $80,133 $81,591 2024
Mary F Clancy Charities Inc NY$70,177 President $27,009 $25,277 2024
Metro Omaha Medical Society Foundation NE$73,307 Executive Director $9,077 $10,111 2024
Forte For Children CA$75,706 Executive Director $15,000 $13,415 2024
The Anne K Raikos Charitable MO$79,645 Trustee $250 $282 2023
Robert J Levenson Family Supporting MI$50,398 Treasurer $26,189 $27,996 2024
Uja-add Foundation Inc NJ$49,052 Charity Class Trustee $1,576 $1,501 2023
Eleanor And Henry Jansen Foundation WA$83,352 Executive Director $4,988 $4,625 2024
The Irene M Auberlin Foundation MI$47,624 President/ceo $26,155 $28,786 2023
Flyer Athletic Boosters MN$47,313 Gambling Man $27,283 $28,746 2023
Irish Peace Foundation Inc DC$44,791 President/director $10,200 $9,270 2024
Ann Lib And Bernard Kozel NY$91,171 Secretary $30,887 $28,906 2024
Pennsylvania Cable & PA$91,560 Executive Di $47,131 $48,678 2024
Pediatric Foundation Of Georgia GA$94,850 Executive Di $21,509 $22,399 2024
Maxwell And Marjorie Jospey MI$94,989 Treasurer $26,189 $27,996 2024
Stanley J Bushman Supporting Foundation KS$97,738 President & Ceo $16,608 $18,583 2024
The Dove Foundation VA$98,402 President $458 $458 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted39th

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 (Matthew Merrill) 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 18 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,260 is reasonable (approximately the 89th 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.