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PeerBasis
Compensation Comparability Determination

Friends Of Residential Treasuresla

Executive Director / CEO

EIN 830679189
CA · NTEE S20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Russell Brown, Executive Director / CEO ($17,500) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$580 total compensation of comparable organizations → $188,021 $17,500
$10,81610th
$32,15325th
$57,483Median
$84,52875th
$109,29190th
$17,500This org · 16th
p10$10,816
p25$32,153
p50$57,483
p75$84,528
p90$109,291
$17,500

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.

OrganizationStateTotal revenueTotal compSource
Main Street Searcy IncAR $139,692$67,533 990
Northwest Ottawa Chamber FoundationMI $139,424$4,707 990
Thrive On Network IncNY $139,340$91,406 990
Worldnets Synergy Foundation IPR $143,000$86,058 990
Central Florida Utility & Transport Contractors Association IncFL $144,559$41,015 990
Main Street Fairmont IncWV $136,324$2,420 990
Grow Grand Island IncNE $135,084$37,367 990
East Peoria Community Foundation NfpIL $135,030$2,110 990
Murray Main Street Program IncKY $134,398$58,710 990
Egleston Square Main Street IncMA $133,546$57,216 990
Action Baybrook IncMD $147,421$15,804 990
West Broadway Neighborhood AssociationRI $133,281$50,658 990
Community En AccionTX $133,058$118,740 990
Community Foundation Of Grant CountyIN $148,126$62,919 990
Keep Ohio Beautiful IncOH $150,982$88,971 990
ServeriePA $151,244$109,213 990
Desour Valley Edc IncND $151,738$6,542 990
Racine Revitalization Partnership IncWI $151,925$92,199 990
Genesis Group Vision To Reality IncNY $128,700$94,667 990
Greater Palm River Point Community Development CorporationFL $128,346$82,682 990
Newburg Community ClubND $128,292$7,428 990
Aqus Community FoundationCA $152,866$37,750 990
The Advance Community Outreach Center IncFL $152,939$3,840 990
Mountaineer Hbpa Benevolent TrustWV $127,040$25,746 990
Main Street Greenwood IncMS $154,618$53,313 990

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 default16th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted15th

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 (Russell Brown) 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 120 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,500 is reasonable (approximately the 16th 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). 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.