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PeerBasis
Compensation Comparability Determination

Uncommon Friends Foundation Inc

Executive Director / CEO

EIN 650490124
FL · NTEE A80Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marc Collins, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 124 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

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,704 total compensation of comparable organizations → $199,122 $80,000
$16,25310th
$41,91825th
$65,668Median
$88,46275th
$110,36890th
$80,000This org · 65th
p10$16,253
p25$41,918
p50$65,668
p75$88,462
p90$110,368
$80,000

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 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
Gig Harbor Waterfront AllianceWA $413,983$70,471 990
Historic Downtown Chelan AssociationWA $413,780$90,777 990
Great Basin Heritage AreaNV $413,585$113,243 990
Theodore Roosevelt AssociationNY $418,767$63,485 990
Milwaukee Preservation AllianceWI $410,530$57,996 990
North-south Skirmish Association IncVA $419,866$64,539 990
The Adam Leventhal Memorial School AndCA $422,992$61,303 990
Washington County HistoricalPA $426,056$47,949 990
The Sandy Hook Foundation IncNJ $401,760$107,397 990
Historic Fourth Ward School FoundationNV $400,141$78,945 990
Assoc For Preservation Of HistoricLA $395,264$3,575 990
Friends Of MoorefieldsNC $436,170$7,699 990
Honor And Remember IncVA $436,643$92,061 990
Historic Homestake Opera HouseSD $392,649$39,107 990
Carousel Of Happiness IncCO $392,609$66,287 990
El Campanil Theatre PreservationCA $391,222$63,282 990
Friends Of The Chennault Aviation &LA $440,956$52,711 990
Model T Ford Club Of AmericaIN $387,385$70,497 990
Heart Of The Civil War Heritage Area IncMD $385,446$86,541 990
BlackpastorgWA $385,282$68,684 990
Information Age Learning CenterNJ $448,553$32,744 990
Patriotic Productions IncNE $380,942$88,404 990
Presque Isle Light StationPA $379,832$68,306 990
Historic Riverside CemeteryGA $378,369$89,263 990
Getty House FoundationCA $451,733$56,787 990

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 default65th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted69th
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 (Marc Collins) 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 124 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 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). 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.