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PeerBasis
Compensation Comparability Determination

The Rl Mace Universal Design Institute

Executive Director / CEO

EIN 562055623
NC · NTEE Z99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Richard Duncan, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Duncan — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $245,281 $60,000
$12,85110th
$24,21125th
$44,256Median
$66,62275th
$85,95590th
$60,000This org · 65th
p10$12,851
p25$24,211
p50$44,256
p75$66,622
p90$85,955
$60,000

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 NC 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
Love Inc Sacramento CA$202,859 Director $75,920 $65,320 2023
Called To Rescue WA$202,101 President $19,000 $16,463 2024
Journey Pregnancy & Life Hub IL$200,823 President $29,119 $26,991 2025
Institute For Fisheries Resources CA$200,747 Executive Director $17,500 $14,625 2024
Selden Fire Department Emergency Unit NY$200,727 Recording Secretary $600 $525 2024
Eagles Wings Ministries CA$204,597 Executive Director And Chairm $42,500 $36,566 2023
Arc San Diego Foundation CA$200,387 Ceo $28,869 $24,126 2024
Higher Education Consortium Of Central MA$206,714 Executive Director $126,525 $113,287 2023
Houston Eye Associates Foundation TX$206,917 Executive Director $100,000 $99,670 2023
Medical Staff Of Santa Barbara Cottage Hospital CA$206,945 Chief Of Staff-santa Barbara $96,300 $80,478 2024
Waves Of Wilmington Inc NC$207,241 Ceo - Head Coach $127,632 $127,632 2024
Interlink Inc WA$197,886 Secretary/treasurer $20,967 $18,704 2023
Hinesburg Community Resource Center Inc VT$196,870 Executive Director $20,640 $20,700 2023
Mad River Path Association VT$196,210 Executive Director $87,200 $84,943 2024
Truckee Meadows Tomorrow NV$195,047 Interim Executive Director $63,799 $63,719 2023
Forests Today And Forever OR$194,519 Executive Di $86,700 $77,922 2024
Learning Through Art OH$193,739 Ceo $52,451 $53,765 2024
Hope Psychological Services Inc MA$211,758 Executive Director $64,073 $54,287 2025
Daniel James Mccarthy Memorial Fund Inc MA$211,759 Executive Director $21,856 $19,008 2024
Michigan Coalition For Responsible Gun Owners MI$193,036 Executive Director $84,000 $86,389 2023
Project Crossroads VA$192,994 Executive Di $37,676 $36,247 2023
Rabun County Family Connection GA$212,340 Executive Director $40,656 $39,563 2024
Key Of David Christian Church ID$212,720 President $58,453 $61,958 2023
Spark Thomasville Inc GA$192,436 Executive Director $72,100 $70,161 2024
Women In Development Of Greater MA$192,394 Managing Dir $121,510 $102,952 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default65th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted52nd

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 (Richard Duncan) 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 144 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 65th 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.