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PeerBasis
Compensation Comparability Determination

Next Level Productions And Promotions

Executive Director / CEO

EIN 562475445
FL · NTEE C50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Warren Mays, Executive Director / CEO ($11,099) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,616 total compensation of comparable organizations → $172,923 $11,099
$31,70910th
$45,67725th
$72,054Median
$105,62875th
$116,77590th
$11,099This org · 3rd
p10$31,709
p25$45,677
p50$72,054
p75$105,628
p90$116,775
$11,099

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Cuenca Los OjosAZ $375,552$35,138 990
Plant It AgainCA $391,678$73,487 990
Keep North Fulton Beautiful IncGA $360,232$95,599 990
Clean Fairfax CouncilVA $399,566$101,356 990
Natural RestorationsAZ $400,227$98,250 990
Keep Midland Beautiful IncTX $351,019$29,387 990
Proud Louisiana LlcLA $348,338$37,192 990
Scenic Houston IncTX $347,997$172,923 990
Saratoga County Foundation IncNY $342,857$32,704 990
Keep Knoxville Beautiful IncTN $412,096$74,752 990
Palos Verdes Estates FoundationCA $414,730$44,641 990
Mini Mart City ParkWA $414,865$18,514 990
Small Town ProjectCO $415,800$14,698 990
Friends Of The Welty Environmental Center IncWI $424,763$45,636 990
Green Cities AccordMN $425,247$116,575 990
Downtown Association Of FairbanksAK $425,634$67,726 990
Greenscape Of Jacksonville IncFL $325,928$82,561 990
Scenic Walton IncFL $322,166$117,242 990
Accounting For SustainabilityCA $319,429$157,909 990
Alaskans For Litter Prevention AndAK $439,561$112,093 990
Greater Eastover Neighborhood FoundationMS $308,187$75,521 990
San Francisco BeautifulCA $306,005$43,256 990
Keep Prince William Beautiful IncVA $305,840$63,071 990
Friends Of Bunker HillMO $447,263$50,301 990
Vermont Green-up IncVT $302,409$111,675 990

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 FL 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted3rd

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 (Warren Mays) 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 38 similarly situated organizations (Same NTEE sector (C50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,099 is reasonable (approximately the 3rd 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). 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.