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PeerBasis
Compensation Comparability Determination

Warriors Rest Foundation

Executive Director / CEO

EIN 823963036
OK · NTEE M19
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Brett Key, Executive Director / CEO ($92,061) against every comparable organization that fit the selection criteria — 231 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brett Key — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

231 organizations qualified on sector, size, and geography 231 within the band form the benchmarked peer set.

Distribution of comparable compensation

$440 total compensation of comparable organizations → $317,394 $92,061
$3,10510th
$18,74025th
$50,718Median
$86,65675th
$129,98390th
$92,061This org · 78th
p10$3,105
p25$18,740
p50$50,718
p75$86,656
p90$129,983
$92,061

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 OK 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
The Restoration Team TX$1,075,184 Executive Director $72,461 $63,938 2024
Goose Creek Rural Volunteer Fire Dept SC$1,078,446 Fire Chief $21,663 $20,524 2023
Number Three Volunteer Fire Dept Inc NC$1,081,827 Chief $17,571 $16,015 2024
Band Together NC$1,083,156 Executive Di $130,070 $122,053 2023
Banks District Volunteer Fire Department Inc WV$1,086,754 Chief $76,000 $72,587 2024
🔒 226 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default78th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted75th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 231-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.