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PeerBasis
Compensation Comparability Determination

Thor Network Foundation

Executive Director / CEO

EIN 832615647
PA · NTEE E99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Philp Spinella, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$734 total compensation of comparable organizations → $266,127 $60,000
$14,15210th
$30,02925th
$43,264Median
$81,38475th
$122,15390th
$60,000This org · 59th
p10$14,152
p25$30,029
p50$43,264
p75$81,384
p90$122,153
$60,000

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 PA 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
Susila Dharma International Assoc Inc $375,533 Executive Director $14,000 $13,598 2024
Future Colours Corp CA$350,567 Secretary $98,000 $82,423 2024
Arkansas Medical Foundation AR$382,895 Executive Director $40,800 $45,988 2023
Canine Therapy Corps Inc IL$347,441 Executive Director $86,014 $84,796 2023
Los Robles Hospital Medical Staff Inc CA$385,508 Chairman $36,000 $30,278 2024
Gaia Home ND$343,768 Executive Director $140,000 $149,643 2024
Onegoodturn Inc TX$390,533 President & Executive Dire $80,000 $77,945 2024
Building The Next Generation Of Academic Physicians NY$393,195 President $30,000 $26,404 2024
Black Women's Health Alliance PA$395,480 Executive Di $68,770 $68,770 2023
Wings Home MI$336,554 Executive Director $13,592 $14,068 2023
Harper County Health Foundation KS$398,841 Executive Dir. $20,000 $21,045 2024
Gout Support Group Of America FL$325,280 Former President $42,000 $38,430 2024
West Oakland Health Facilities CA$315,643 Ceo $2,481 $2,087 2024
Massachusetts Health Council Inc MA$308,333 Ceo $147,950 $129,494 2024
Amery Regional Medical Center Foundation MN$307,461 President $67,666 $65,124 2024
Agewell Pace CA$428,704 Ceo $50,052 $43,340 2023
From Fatherless To Fearless OH$303,056 Ceo $118,125 $125,460 2023
Medical Dental Staff Of Jersey City NJ$431,794 President $21,530 $18,723 2024
Mountainside Hospital Medical Staff NJ$300,341 President $35,000 $30,437 2024
Minnesota Masonic Children's Clinic For MN$299,202 President/ceo - Charities $34,208 $33,895 2023
Pacific Communities Health District Fnd OR$434,715 Executive Director $36,574 $33,082 2024
Region Ii Emergency Medical Services NM$297,078 Employee $36,400 $39,259 2023
Hooves Of Hope Equestrian Center Inc KY$292,364 President $48,001 $50,230 2024
Messengers For Health MT$292,200 Executive Director $88,626 $95,799 2023
Barlow Foundation CA$446,546 President & Ceo $31,210 $26,250 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted41st

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 (Philp Spinella) 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 54 similarly situated organizations (Same NTEE sector (E99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 59th 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.