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PeerBasis
Compensation Comparability Determination

Malibu Foundation

Executive Director / CEO

EIN 832551209
CA · NTEE M20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Evelin Weber, Executive Director / CEO ($134,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$114 total compensation of comparable organizations → $625,527 $134,000
$34310th
$70825th
$2,618Median
$21,90675th
$91,38590th
$134,000This org · 95th
p10$343
p25$708
p50$2,618
p75$21,906
p90$91,385
$134,000

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 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
Makinen Volunteer Fire Department MN$68,682 Chief $1,100 $1,259 2024
Us Resiliency Council CA$66,690 Executive Dir. $165,000 $169,874 2023
Hoola Ia Mauiakama Disaster Long HI$66,687 Executive Di $10,654 $11,046 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,562 2024
Ghent Firemen's Relief Association MN$66,359 President $100 $114 2024
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $24,216 2024
Minnesota Lake Fire Department MN$65,651 Treasurer $599 $685 2024
Beecher Falls Volunteer Fire Dept Inc VT$65,561 Chief $5,396 $6,475 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,840 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $595 2023
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $603 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $558 2024
Alaska Solstice Search Dogs AK$63,055 Treasurer $1,486 $1,645 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $42,534 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $4,577 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $3,257 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $1,030 2024
Mine Hill First Aid Squad Inc NJ$76,161 President $9,900 $9,973 2025
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $627 2024
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $648 2023
Sidney Fire Department Inc NY$78,010 Treasurer $950 $1,023 2023
New Jersey State Firemens Association NJ$78,523 President $1,000 $1,065 2023
Wv Voluntary Organizations Active WV$78,599 Executive Di $72,881 $91,385 2024
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $323 2023
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $1,046 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 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 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted87th

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 (Evelin Weber) 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 61 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $134,000 is reasonable (approximately the 95th 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.