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PeerBasis
Compensation Comparability Determination

Friends Inc

Executive Director / CEO

EIN 631190006
AL · NTEE S99
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Jan Brewer, Executive Director / CEO ($57,500) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jan Brewer — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,143 total compensation of comparable organizations → $232,262 $57,500
$5,84510th
$20,32125th
$43,292Median
$66,43975th
$91,44790th
$57,500This org · 66th
p10$5,845
p25$20,321
p50$43,292
p75$66,439
p90$91,447
$57,500

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 AL 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 Foundation For Cultural CO$223,551 First Vp $6,500 $5,604 2024
Vermont Council Of Special Education VT$223,586 Executive Dir. $26,000 $22,922 2025
The Freedom Foundation Of Minnesota MN$225,040 Ceo, Secretary, Treasurer $110,000 $100,610 2023
Westside Rising IL$212,744 Executive Dir. $44,872 $39,663 2024
Glover Park Alliance DC$227,283 Executive Director $92,942 $73,329 2024
Habitat For Neighborhood Business MO$209,384 Executive Director $26,250 $24,997 2024
Takotna Community Association AK$208,523 Secretary $10,500 $9,026 2024
Detroit Greenways Coalition MI$207,038 Executive Director $50,000 $47,771 2023
Buffalo Reuse Inc NY$207,027 President $8,378 $6,807 2024
Roots & Dreams And Mustard Seeds Inc MA$231,240 President, Co-director $44,044 $35,584 2024
Integrative Development Initiative CA$205,875 2023 Cfo & Food Cycle Collective Co-coordinator $2,581 $2,063 2023
Kulaiwi Land Trust HI$205,010 Interim Executive Director-ceo $18,750 $15,539 2023
Built2last Innovations Lab Inc NC$203,953 Executive Director $119,439 $114,235 2023
Plaza Terrace Mutual Housing CT$235,418 Executive Director $31,395 $27,247 2023
Societa Mutuo Socorso Enrico Caruso In Manville Ri RI$202,411 Treasurer $6,300 $5,592 2023
Citizens4community OR$200,555 Executive Director $78,056 $65,172 2024
The Hydrous CA$238,045 Ceo $84,000 $65,214 2024
Venture Carolina SC$199,622 Executive Director $5,400 $5,065 2024
Rebuilding Together Central Alabama AL$195,730 Executive Director $65,000 $63,135 2024
Leadmo MO$194,877 Executive Director $39,229 $37,357 2024
Enterprise Development & Management Corp IN$194,491 Board Member $3,600 $3,514 2023
Community Alliance For Jewish-affiliated Cemeteries Inc NY$249,041 Ceo $141,282 $114,783 2024
Indiana Community Development IN$250,264 Treasurer - Director $70,249 $66,606 2024
For A Loving Future CA$187,464 Ceo $107,950 $81,647 2025
Harvard Townhouse Inc NE$262,230 Executive Director $21,014 $20,321 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default66th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted62nd

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 (Jan Brewer) 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 53 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,500 is reasonable (approximately the 66th 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.