Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Friendship Adventures

Executive Director / CEO

EIN 731696316
WA · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maureen Browning, Executive Director / CEO ($24,500) against every comparable organization that fit the selection criteria — 284 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Maureen Browning — reported title “BOARD CHAIRMAN, EXEC DIREC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

284 organizations qualified on sector, size, and geography 284 within the band form the benchmarked peer set.

Distribution of comparable compensation

$658 total compensation of comparable organizations → $411,132 $24,500
$18,72410th
$41,52625th
$62,741Median
$83,16375th
$99,09690th
$24,500This org · 14th
p10$18,724
p25$41,526
p50$62,741
p75$83,163
p90$99,096
$24,500

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 WA 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
Art Spark Texas TX$358,886 Executive Director $62,868 $68,226 2024
Flywheel Foundation NC$358,465 Executive Di $74,301 $83,290 2024
New Kids Production & Design Inc GA$359,112 Executive Director $30,300 $33,053 2024
Target Evolution Incorporated TX$358,079 Executive Director $72,420 $78,592 2024
House Of The Good Shepherd Of TN$359,671 Executive Di $90,516 $106,271 2023
Forest Ridge Manor Inc TN$359,832 Secretary $26,880 $30,653 2024
Senora Woods Retirement Community MI$357,572 President & Ceo $31,878 $36,751 2023
Creede Early Learning Center CO$360,015 Executive Di $62,807 $65,337 2024
Supporting The Taylor House Inc CA$357,458 Executive Dir. $14,808 $14,282 2023
Po-mar-lin Fire Company PA$356,227 President $13,012 $14,078 2024
Rebuilding Together Fargo-moorhead ND$355,535 Executive Di $57,750 $68,755 2024
Waterfall Foundation AK$355,161 Ex. Director/secr. $36,000 $37,339 2024
Planned Lifetime Assistance Network Of Arizona Inc AZ$355,075 Executive Director - President $97,977 $105,245 2023
Paradox Sports CO$362,677 Executive Director $94,500 $101,210 2023
Soleana Stables TX$354,040 Executive Director $85,000 $92,244 2024
Caroline Baird Crichfield Fund For Women VT$353,749 Vice President $22,600 $25,407 2023
Seniors Vs Crime Inc FL$352,975 President $37,560 $37,293 2025
Spectrum Ringwood Apartments Inc NJ$364,915 President/ceo $54,495 $52,786 2024
The Way 2 Serve Inc AL$351,778 President $80,500 $94,349 2024
Heal Africa Usa WI$366,234 Executive Director $20,000 $22,660 2024
Carribean Equality Project Inc NY$351,131 Executive Director $54,120 $54,623 2023
All Aboard Of America 1 WA$366,509 Executive Director $52,980 $51,460 2024
Hoyt Foundation Inc MA$350,597 Director $5,000 $4,875 2024
Connecticut Elks Association CT$367,008 Secretary $3,000 $3,142 2023
Hartford Artisans Weaving Center Inc CT$349,093 Executive Director $75,000 $76,290 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default14th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted12th

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 (Maureen Browning) 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 284 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,500 is reasonable (approximately the 14th 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.