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PeerBasis
Compensation Comparability Determination

Project Whitefish Kids Inc

Executive Director / CEO

EIN 810526331
MT · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gloria I Nelson, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gloria I Nelson — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$840 total compensation of comparable organizations → $155,730 $15,000
$8,62110th
$23,76425th
$38,759Median
$53,38975th
$70,73890th
$15,000This org · 20th
p10$8,621
p25$23,764
p50$38,759
p75$53,389
p90$70,738
$15,000

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 MT 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
Penns Valley Youth Center PA$266,719 Executive Director $35,000 $32,379 2024
Friends Of Creamers Field AK$268,518 Executive Director $55,900 $49,579 2024
Coutts-moriarty Camp Inc VT$271,050 Executive Director $19,800 $18,488 2024
Missionfit MD$255,682 Executive Director $85,000 $73,721 2024
Pal Of Cape Cod Inc MA$254,633 Treasurer/secretary $1,200 $1,030 2023
Excellence & Ambition Inc MD$252,294 Executive Director $39,434 $34,201 2024
Hilliard High School Hockey Club OH$250,149 Director Of $12,282 $11,756 2025
Middle Valley Youth Association Inc TN$277,257 Cheer President $8,333 $7,916 2025
Npc Ff VA$277,763 President/club Founder $41,354 $38,136 2023
Police Athletic League Of Atlantic City NJ$277,866 Executive Director $4,500 $3,727 2024
Rotary Youth Camp Of North Fl Inc FL$278,566 Executive Di $51,500 $44,882 2024
Future Leaders Organization NJ$280,000 Ceo $32,306 $27,549 2023
Hickory Willow Swim Association IL$281,052 Ceo/head Coa $35,988 $32,822 2024
Greenmount West Community Center MD$281,100 Executive Director/chair $52,000 $46,432 2023
Blackfoot Community Center ID$245,899 Executive Dir. $51,241 $52,062 2023
Premier Athletics For Youth Development MI$245,424 Director $30,800 $29,492 2024
Crystal Lake Teen Center IL$244,067 President And Executive Director $1,500 $1,368 2024
Teen Center Usa CA$242,595 Executive Director $54,080 $44,601 2023
Valley Friendship Club MN$284,830 Executive Director $66,135 $62,414 2023
Reb Sports Academy Inc OH$242,165 Director $4,125 $4,173 2023
The Degood Foundation VA$241,261 Executive Director $9,419 $8,437 2024
Rocksolid Community Teen Center WA$240,936 Executive Dir. $70,000 $56,642 2025
Colfax Community Network Inc CO$286,392 Ceo $56,104 $49,907 2024
Imagine That Summer Camp AZ$289,732 Director $30,500 $27,212 2024
Youth & Families Determined To Succeed MN$236,743 Executive Director $12,000 $11,325 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default20th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted20th

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 (Gloria I Nelson) 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 82 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 20th 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.