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PeerBasis
Compensation Comparability Determination

Marion County Police Reserves

Executive Director / CEO

EIN 550736081
WV · NTEE I60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ralph Masters, Executive Director / CEO ($2,900) against every comparable organization that fit the selection criteria — 412 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ralph Masters — reported title “Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

412 organizations qualified on sector, size, and geography 412 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8 total compensation of comparable organizations → $364,960 $2,900
$16,62810th
$34,15525th
$51,313Median
$69,29175th
$86,73190th
$2,900This org · 2nd
p10$16,628
p25$34,155
p50$51,313
p75$69,291
p90$86,731
$2,900

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 WV 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
Freedom Fund Network Inc FL$240,985 Executive Director $135,000 $113,770 2024
Sarah's Friends Inc OH$241,243 Executive Di $51,010 $49,899 2023
Cottage Street Youth Law OR$241,380 Executive Director $102,200 $85,141 2024
Cape Cod Dispute Resolution Center MA$241,448 Executive Di $83,968 $67,689 2024
Can Council Great Lakes Bay Region MI$241,557 President/ce $5,169 $4,928 2023
Jumpstart SC$239,883 President $85,000 $81,899 2023
Lamoille County Special Investigation VT$241,895 Exceutive Director $68,515 $61,864 2024
Safebae Org Inc ME$242,014 Excecutive Director $29,000 $26,820 2023
Renascence Inc AL$239,449 Executive Director $10,739 $10,715 2023
301 Housing Development Fund Corporation NY$239,065 President $38,386 $32,036 2023
Inland Empire Latino Lawyers CA$239,060 Executive Director $84,635 $65,561 2024
Our Brothers Keepers Of Southern Illinoi IL$239,041 Agency Director $53,000 $45,537 2025
The Seventeenth Judicial Circuit Co AL$243,016 Executive Director $68,500 $68,348 2023
Casa Of Berks County PA$238,542 Executive Di $53,297 $47,680 2024
Rock The Walls Foundation Inc FL$238,222 Executive Director $86,750 $75,267 2023
New Mexico Foundation NM$243,823 Former Executive Director $60,000 $57,892 2024
Sheriffs Foundation For Public Safety CA$237,747 Executive Dir. $33,600 $26,028 2024
Janas Campaign Inc KS$237,639 Executive Dir. $65,553 $63,531 2024
The Delta Project MI$244,281 Director $75,000 $69,445 2024
Patchworks House Inc OH$236,972 Executive Di $50,000 $47,508 2024
Pedal The Pacific TX$244,736 Director $65,000 $60,051 2023
Washington County Diversion Program Inc VT$236,601 Executive Director $52,842 $49,122 2023
Battered But Not Broken SC$245,008 Executive Director And Founde $50,485 $48,643 2023
Justice Mapping Center Inc NY$236,320 Director $153,642 $128,225 2023
Anchor Of Hope International Ministries Inc CA$245,329 Executive Directorboardmember $56,160 $43,504 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (Ralph Masters) 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 412 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,900 is reasonable (approximately the 2nd 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.