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PeerBasis
Compensation Comparability Determination

The Soul Phone Foundation

Executive Director / CEO

EIN 814529985
OH · NTEE U20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Pitstick, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Pitstick — reported title “PRESIDENT, DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,299 total compensation of comparable organizations → $269,056 $48,000
$9,93210th
$23,79025th
$47,318Median
$89,96275th
$115,37990th
$48,000This org · 52nd
p10$9,932
p25$23,790
p50$47,318
p75$89,962
p90$115,379
$48,000

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 OH 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
Engineering Change Lab - Usa NE$251,213 President Executive Director $62,400 $63,366 2023
Transparency Coalition Action Fund WA$250,168 Chair $30,000 $25,359 2023
Cyberdrone Challenge MD$250,002 Treasurer $10,000 $8,574 2024
Cultural Heritage Imaging CA$249,370 President $48,750 $38,604 2024
Assoc Of Computer Science Leagues Inc RI$253,725 Preszident $56,000 $47,974 2025
Owner-operator Independent Drivers MO$254,002 Director Of Op. $103,395 $103,395 2023
Rocks Build America Foundation VA$254,249 Int. Pres. & Ceo (From 10/2024) $59,384 $52,582 2024
The Micropaleontology Press NY$247,984 Exe. Editor $52,000 $43,091 2024
Bluechip Ratings Inc DE$255,635 Director, Secretary And Treasurer $25,000 $23,112 2023
White Dwarf Research Corporation CO$258,403 Executive Director $157,711 $138,683 2024
Institute For Workforce Advancement NY$260,315 Director Of Finance $140,724 $116,616 2024
Campersand Co NM$260,814 Executive Director $10,000 $9,863 2024
Collaborative Earth Institute CA$261,533 Executive Dir. $23,500 $19,159 2023
Us Technology Leadership Council VA$261,639 Director And Vp Of Operati $143,000 $126,621 2024
Other Internet Research Institute NY$261,816 President $25,346 $21,624 2023
Bible Archeology Search And Exploration Foundation CO$263,551 President $20,183 $17,748 2024
Northern Research Technical Assistance Center CO$237,609 President $15,019 $13,597 2023
The Plastic Ocean Project Inc NC$237,608 Executive Director $7,666 $7,264 2024
Mississippi Engineering Society MS$237,479 Executive Director $48,126 $49,155 2024
Climate Law And Policy Project Inc MD$266,745 President/chairman $182,273 $156,275 2024
Advanced Heliophysics CA$235,524 President Ceo $122,018 $99,478 2023
Mining And Minerals Education Foundation AZ$267,071 Exec Director $40,000 $34,369 2025
Black Girls Do Engineer Corporation TX$267,106 Ceo $54,904 $50,366 2024
Institute For Leadership In Capital Projects TX$267,428 Executive Director $56,905 $52,201 2024
Fresh Pond Research Institute Inc MA$234,990 President $57,000 $46,973 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default52nd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted44th

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 (Mark Pitstick) 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 106 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 52nd 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.