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PeerBasis
Compensation Comparability Determination

Foothills Resource Group

Executive Director / CEO

EIN 621515754
TN · NTEE A99Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of John Moudy, Executive Director / CEO ($50,400) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Moudy — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$672 total compensation of comparable organizations → $97,692 $50,400
$6,64910th
$21,18725th
$41,515Median
$54,65675th
$66,80190th
$50,400This org · 68th
p10$6,649
p25$21,187
p50$41,515
p75$54,656
p90$66,801
$50,400

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 TN 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
Papageno Society Inc NY$213,603 Treasurer $80,000 $66,800 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $47,511 2023
Marin Open Studios CA$212,519 Executive Dir. $52,507 $41,897 2024
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $43,340 2025
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,068 2023
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $47,918 2024
Ventura Audubon Society CA$211,531 Director $3,789 $3,023 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $32,878 2024
5p Society CA$219,370 Executive Vp $50,000 $39,897 2024
Firehouse Projects CA$220,000 Director $75,000 $61,612 2023
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $35,739 2023
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $12,825 2024
Second Line Arts Collective LA$206,547 Executive Director $23,804 $24,221 2024
Smith-lemli-opitz Foundation ND$205,034 President $20,800 $21,716 2023
Mauliola Keehi HI$203,654 Executive Director $62,083 $52,879 2023
Intersectioninc NY$203,596 President $60,167 $50,240 2024
Education & Community CO$228,000 Executive Director $52,500 $47,892 2023
The House Of Afros Capes & Curls Inc NE$202,047 Executive Dir. $60,000 $61,394 2023
Blindspot Collective CA$229,118 Director $21,925 $18,011 2023
Sensory Theatre Endless Possibilities Inc VA$201,474 Executive Director/slp $32,293 $29,663 2023
American Topical Association SC$199,682 Executive Di $54,123 $52,175 2024
Glendale Arts CA$199,034 Ceo $89,804 $69,810 2025
Dimensions Variable (Dv) FL$198,940 Co-founder & Chair $21,754 $18,884 2024
National Basketry Organization Inc MA$232,603 President $1,035 $885 2023
Wendys Subway Inc NY$235,887 President $805 $672 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default68th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted66th

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 (John Moudy) 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 10, 2026, comparing compensation against 80 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,400 is reasonable (approximately the 68th 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 10, 2026.