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PeerBasis
Compensation Comparability Determination

Fungal Diversity Survey Inc

Executive Director / CEO

EIN 823721471
CA · NTEE U50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gabriela D'elia, Executive Director / CEO ($34,200) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gabriela D'elia — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$426 total compensation of comparable organizations → $378,587 $34,200
$12,11510th
$28,59625th
$60,417Median
$113,96775th
$145,97590th
$34,200This org · 30th
p10$12,115
p25$28,596
p50$60,417
p75$113,967
p90$145,975
$34,200

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 CA 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
Research Theory Inc TX$330,000 President $8,333 $9,653 2023
Open Environmental Data Inc DE$325,667 President $151,928 $167,334 2024
Asian Technology Information Program DC$325,103 President/ceo/secretary/tr $93,825 $92,613 2024
International Society For CA$332,093 Cfo/secretary $127,000 $123,356 2024
Simulation Councils Inc CA$324,010 Executive Director/secretary $103,000 $103,000 2023
Rnd4impact Inc CA$333,249 President $120,000 $116,557 2024
Society Of American Military Engineers F VA$334,012 Executive Director (Thru 8/15/23) $7,116 $7,957 2023
Alliance For Working Together Foundation OH$337,514 Executive Director $104,380 $124,357 2024
Paleocultural Research Group CO$318,728 Research Director $54,975 $59,296 2024
South Dakota Biotechnology Council SD$318,563 Executive Director $30,000 $38,343 2023
South Jersey Innovation Center NJ$318,444 Executive Director $21,000 $21,713 2023
Solving For Science CA$338,901 Highest Compensated Employee $121,841 $118,345 2024
Clean Oceans International CA$341,442 Executive Dir. $48,282 $45,688 2025
Landweb Inc VT$315,096 Secretary/exec Director $55,181 $64,321 2023
Forever Family Foundation Inc NY$314,593 First Vice President $6,070 $6,352 2023
Indianafirst Inc IN$342,326 Executive Dir. $67,450 $82,374 2023
Santa Rosa Plateau Foundation CA$313,310 Executive Director $57,242 $54,167 2025
Peyton's Project TX$312,255 Executive Director $39,240 $44,153 2024
North American Associates Of The NY$309,994 Executive Di $98,333 $99,950 2024
Mid-atlantic Gigabit Innovation Collaboratory Inc MD$309,847 Executive Director $51,877 $53,149 2025
Marine Life Studies CA$349,930 Operational Manager $45,971 $44,652 2024
Iowa Turfgrass Institute IA$352,407 Executive Director $73,900 $91,018 2024
Psychological Clinical Science IN$303,240 Executive Director $130,000 $150,234 2025
Partnership To Advance Responsible Techn PA$354,501 Executive Director $146,846 $169,588 2023
Biomedical Excellence For Safer Transfusion Collaborative CA$354,603 Executive Director $150,000 $145,697 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default30th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted23rd

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 (Gabriela D'elia) 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 132 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,200 is reasonable (approximately the 30th 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.