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PeerBasis
Compensation Comparability Determination

Black Mountain Center Foundation

Executive Director / CEO

EIN 582158076
NC · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ann Martin, Executive Director / CEO ($10,245) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,072 total compensation of comparable organizations → $261,967 $10,245
$5,32610th
$13,08825th
$27,581Median
$42,56775th
$95,98590th
$10,245This org · 24th
p10$5,326
p25$13,088
p50$27,581
p75$42,567
p90$95,985
$10,245

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
International Therapist Fund MI$62,981 President $22,000 $22,626 2023
The Davidson County Education NC$63,733 Admin. Direc $5,800 $5,971 2023
Retired Boston Police Officers MA$61,870 President $2,175 $1,892 2024
Greater Pittsburgh Automobile Dealers PA$61,170 Ceo $30,514 $29,450 2024
Together We Fight Cancer Inc AZ$65,183 President $9,790 $9,112 2024
Michigan Pharmacy Foundation MI$65,583 Executive Director $84,582 $86,988 2023
Baton Rouge New Community Homes LA$59,781 President/ceo $21,418 $22,825 2024
Sagerstrong Foundation Inc GA$58,457 President $4,750 $4,622 2024
The American Foundation For Jewish Education Inc NJ$58,048 President/ Ceo $30,497 $26,352 2024
Zimmerman Fund For Children MD$57,128 Public Director $36,499 $33,025 2024
Gay Lesbian Bisexual Transgender Chamber TX$69,044 President/ceo $10,385 $10,054 2024
Ptha Charities PA$55,537 Executive Director/secreta $30,031 $28,984 2024
Kay Trust Co Twin Lakes Baptist Church CA$54,511 President $116,052 $96,985 2024
Kids Against Hunger - Your Quad Cities IA$54,173 President / Secetary $18,000 $19,074 2024
Hospice Foundation Of Oklahoma OK$53,633 Secretary $25,864 $28,377 2023
Massdevelopmenthefa Trust MA$74,249 Trustee (As Of 06/2023) $41,641 $37,284 2023
Woodland Public Charity MO$50,822 Program Manager $12,500 $12,813 2024
Martha O'bryan Foundation Inc TN$50,818 Ceo $20,575 $21,549 2023
Charitable Foundation Of The Energy Bar DC$75,515 Chief Executive Officer $20,492 $17,403 2024
Lawrence C Sherman Family Foundation OH$50,287 Treasurer Thru 6/29/23 $40,331 $42,562 2023
The Miss America Foundation Inc NJ$50,215 Ceo $174,352 $155,107 2023
Zoomie Foundation CA$75,815 Treasurer $60,000 $51,623 2023
Downtown South Bend Inc Foundation IN$49,393 Exec Directo $13,631 $13,912 2024
History Heritage And Hope FL$76,758 Executive Director $6,248 $5,681 2024
The Louisa Swain Foundation WY$78,506 Executive Di $36,000 $37,308 2024

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 default24th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted17th

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 (Ann Martin) 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 42 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,245 is reasonable (approximately the 24th 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.