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PeerBasis
Compensation Comparability Determination

Community Counts

Executive Director / CEO

EIN 542063702
AZ · NTEE P80
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Merilee Fowler, Executive Director / CEO ($34,380) against every comparable organization that fit the selection criteria — 251 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Merilee Fowler — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

251 organizations qualified on sector, size, and geography 251 within the band form the benchmarked peer set.

Distribution of comparable compensation

$613 total compensation of comparable organizations → $382,739 $34,380
$13,85910th
$29,65925th
$52,594Median
$71,19275th
$83,72290th
$34,380This org · 30th
p10$13,859
p25$29,659
p50$52,594
p75$71,192
p90$83,722
$34,380

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 AZ 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
Beyond Survival WA$268,091 Executive Di $46,304 $40,790 2025
Ladies In Power CA$267,435 Ceo/director $13,333 $11,971 2023
At Home In Darieninc CT$271,208 Executive Di $96,827 $91,691 2024
Educate Ya Inc OR$267,011 Executive Dir. $61,944 $58,098 2024
The Camp Koinonia Foundation Inc TN$266,596 Past Executive Director $87,125 $92,493 2024
Learning 4 Life Farm OH$272,001 Co-director $6,010 $6,619 2023
Esther Single Mother Outreach FL$265,496 President $32,300 $30,646 2024
Lifeforce In Later Years Inc NY$264,919 Executive Director $67,960 $63,855 2023
Soulumination WA$273,712 Executive Director $92,084 $85,725 2023
The Human-animal Bond Inc WV$264,174 Manager $12,000 $13,123 2024
Willow Womens Center PA$274,523 Executive Director $2,946 $2,967 2024
Pikes Peak Elder Justice Center CO$275,074 Executive Director $74,870 $72,507 2024
Camp Patriot Corp MT$263,273 President $56,000 $60,966 2024
Pax Learning Center WA$262,225 Executive Director $30,000 $27,127 2024
Women's Initiatives That Strengthen And CA$261,621 Director $36,000 $31,396 2024
Knife Chief Buffalo Nation Society SD$276,827 President $1,500 $1,672 2024
Veterans In Transition Inc OH$277,585 President $21,240 $22,721 2024
Lynne Cohen Foundation CA$260,469 President And Executive Di $76,665 $68,835 2023
Bridging Relationships In Diverse Groups CA$260,330 Former President $24,411 $21,918 2023
Coastal Therapeutic Riding Program NC$259,005 Executive Director $9,150 $9,831 2023
Asd Solutions Inc NJ$258,704 President $52,000 $45,682 2025
Acts 4 Ministry Inc CT$258,603 Executive Director $95,000 $89,960 2024
Bridges Training Foundation TX$258,583 President $52,000 $54,086 2023
Love Inc Of Greater Cushing OK$279,938 Executive Dir. $33,296 $37,029 2024
Prosumers International TX$280,057 Executive Director $51,000 $51,525 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted91st

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 (Merilee Fowler) 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 251 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,380 is reasonable (approximately the 30th 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.