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PeerBasis
Compensation Comparability Determination

Fruit Tree Planting Foundation

Executive Director / CEO

EIN 753020477
PA · NTEE A19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cem Akin, Executive Director / CEO ($53,325) against the 2000 closest of 2,479 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cem Akin — reported title “VP and CFO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

2,479 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$21 total compensation of comparable organizations → $287,341 $53,325
$6,62010th
$20,13825th
$39,209Median
$58,08375th
$76,12490th
$53,325This org · 69th
p10$6,620
p25$20,138
p50$39,209
p75$58,083
p90$76,124
$53,325

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 PA 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
Amp Up Arts AL$230,440 Executive Di $16,293 $17,651 2024
Reel Earth Films AZ$230,403 Executive Director $26,143 $25,957 2023
Bach Society Of Dayton Inc OH$230,536 Music Director $15,000 $15,520 2025
Hispanic Education Inc FL$230,270 President $39,000 $36,739 2024
Cincinnati Music & Wellness Coalition OH$230,257 Ceo $50,000 $53,105 2024
American Master Chefs Orders KS$230,244 Executive Director $61,200 $66,300 2024
Kente Arts Alliance PA$230,244 President $24,000 $24,709 2023
Sculpture Trails Inc IN$230,668 Treasurer $3,504 $3,705 2024
Roswell Museum & Art Center NM$230,692 Executive Director $34,700 $38,531 2023
Denver Municipal Band CO$230,704 Executive Di $65,000 $62,500 2024
Bandwagon Institute For The Arts HI$230,121 President $27,665 $25,571 2023
Experiential Orchestra Inc NY$230,111 General Manager $4,500 $4,078 2024
The American Friends Of The Almeida NY$230,773 Secretary $5,170 $4,564 2025
Coupeville Historic Waterfront WA$230,046 Executive Dir. $30,459 $27,346 2024
Berea Historical Society OH$230,863 Key Employee $9,894 $10,508 2024
Columbia Gorge Orchestra Association OR$230,007 Artistic Chair Sinfonietta Dir $5,500 $4,990 2025
Maine Jewish Film Festival ME$230,901 Executive Director $73,796 $72,190 2025
Newcomb Historical Museum NY$230,909 Museum Director $52,800 $49,257 2023
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $28,556 2024
Storytelling Arts Of Indiana Inc IN$230,989 Executive Dir $12,500 $13,219 2024
Tri-cities Broadcasting Foundation MI$231,020 President $93,220 $96,486 2024
African American Heritage Trail MA$229,827 Ceo $26,000 $23,429 2024
Mighty Childrens Museum OH$229,820 Director $13,980 $14,848 2024
Eugene Symphony Foundation OR$231,088 Executive Dir. $13,181 $12,637 2023
Expats Theatre DC$229,766 Artistic Director $54,000 $47,518 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default69th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted67th

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 (Cem Akin) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,325 is reasonable (approximately the 69th 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.