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PeerBasis
Compensation Comparability Determination

Pathfinder Development Corporation

Executive Director / CEO

EIN 710676244
AR · NTEE Z99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Green, Executive Director / CEO ($21,642) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $121,204 $21,642
$3,72310th
$12,50025th
$32,520Median
$51,64375th
$66,13890th
$21,642This org · 33rd
p10$3,723
p25$12,500
p50$32,520
p75$51,643
p90$66,138
$21,642

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 AR 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
Louisiana Center For Law And Civic LA$126,547 Executive Dir. $68,722 $67,321 2023
Deer River Volunteer Firemen's Relief Association MN$124,086 President $300 $264 2023
Humanity Rising Inc IL$127,269 President $62,500 $54,664 2023
Friends Of Akim Usa Inc NJ$128,602 Director $47,444 $37,685 2023
American Credit Counseling MA$122,150 President $31,200 $24,227 2024
Nbaa Charities DC$129,101 Chairman & President $93,876 $71,185 2024
Parenting After Divorce CO$130,171 Executive Di $54,425 $45,096 2024
Atlantic Highlands Fire Department Inc NJ$120,454 President $900 $694 2024
Renting Partnerships OH$120,110 Community Manager $18,585 $17,010 2024
Los Angeles Sports Council Foundation CA$119,966 President & Ceo $162,436 $121,204 2024
Sheet Metal Workers Local 100 MD$131,971 Trustee $81,704 $66,006 2024
A & M Sports Academy Inc NY$118,721 Director $23,000 $18,490 2023
St James Hospital Foundation Inc NY$132,629 Chief Executive Officer $8,280 $6,465 2024
We Are Coaches Inc CA$133,667 Ceo $39,167 $29,225 2024
The Foundation Of The Greater New Haven CT$134,105 President $11,932 $9,418 2025
Storyline Inc NY$115,579 Executive Di $85,000 $68,332 2023
Los Gatos Lions Charities Inc CA$114,953 Secretary/treas $3,000 $2,239 2024
Shdc No 1 Inc HI$114,788 Exec. Director/asst. Secretary $12,721 $10,132 2023
Twin Falls School District 411 ID$113,885 Executive Di $40,000 $36,769 2024
Trauma Intervention Programs CA$137,145 Executive Dir. $92,651 $69,133 2024
The Edward C Smith Civic Center Of NC$113,465 Executive Director $70,000 $60,889 2025
Hbhci Hud 6 Inc FL$137,477 Vice President $68,495 $54,169 2025
Axys TN$138,561 Executive Dir. $25,514 $23,175 2024
Zumwalt Courts Inc AR$141,069 Executive Director $21,642 $21,642 2023
Columbia Arms Inc NJ$109,494 Chairman $66,600 $51,383 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted83rd

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 (James Green) 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 70 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,642 is reasonable (approximately the 33rd 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.