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PeerBasis
Compensation Comparability Determination

Community Foundation Of The Ozarks Stock Trust

Executive Director / CEO

EIN 716225763
MO · NTEE S11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brian Fogle, Executive Director / CEO ($37,216) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Fogle — reported title “DIRECTOR/PRESIDENT & CEO END 02/24”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,201 total compensation of comparable organizations → $102,081 $37,216
$4,95510th
$15,59425th
$43,809Median
$62,13875th
$81,82890th
$37,216This org · 47th
p10$4,955
p25$15,594
p50$43,809
p75$62,138
p90$81,828
$37,216

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 MO 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
Leap Foundation Inc MI$198,762 President & Ceo $54,838 $53,441 2024
Huntingburg Event & Community Center Inc IN$194,942 Executive Director $23,716 $23,613 2024
Remre Inc OK$189,567 Ceo (Beginning 8/2024) $5,586 $5,807 2024
Gleaners Distribution Corporation MI$189,024 President $3,191 $3,201 2023
Acvb Foundation Inc GA$222,034 President & Ceo $46,147 $43,809 2024
Kaps Foundation OK$173,783 Tcf Cl Director $82,930 $86,217 2024
Decoursey Properties TX$166,306 President & Ceo $47,205 $45,899 2023
Nickel City Foundation Inc NY$164,595 Board Member $10,220 $8,719 2024
Sme Preservation Fund TN$247,816 Secretary $24,000 $23,818 2024
Austin Community Growth Ventures MN$151,725 Executive Director - Dca $3,941 $3,677 2024
Bbb Of Central Arizona Foundation AZ$282,163 Secretary $112,422 $102,081 2024
Tulsa Town Hall Endowment Inc OK$283,132 Executive Dir. $61,350 $62,138 2025
Fort Worth Chamber Development TX$283,720 Chamber President & Ceo, P $23,937 $22,607 2024
Pittsburgh Metropolitan Area PA$284,671 Executive Di $81,397 $78,902 2023
Two Harbors Area Food Shelf MN$286,289 Executive Director $69,927 $67,163 2023
Nareit Foundation DC$290,348 President $68,663 $56,889 2024
The Foundation Of The Women NY$294,080 President & $18,278 $15,594 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Brian Fogle) 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 17 similarly situated organizations (Same NTEE sector (S11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,216 is reasonable (approximately the 47th 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.