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PeerBasis
Compensation Comparability Determination

Colorado Planned Giving Roundtable

Executive Director / CEO

EIN 841241600
CO · NTEE T502
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tina Drum, Executive Director / CEO ($84,216) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,256 total compensation of comparable organizations → $471,253 $84,216
$19,02810th
$30,04425th
$62,214Median
$102,49975th
$134,45090th
$84,216This org · 69th
p10$19,028
p25$30,044
p50$62,214
p75$102,499
p90$134,450
$84,216

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 CO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fay Ranches Community FoundationMT $277,456$151,763 990
Riverpsykhe IncCA $278,554$258,102 990
Serbian United Benevolent SocietyCA $273,203$3,782 990
Amani Christian Community Development CorporationPA $279,582$48,129 990
3 To 1 FoundationTX $271,199$67,440 990
Weakley County Joint Economic Development CorporationTN $281,406$197,572 990
Indianapolis Hebrew CongregationIN $283,012$22,586 990
White Cane FoundationNE $267,094$57,741 990
George Lopez FoundationCA $288,848$153,991 990
Rose Garden Adult Day ServicesAL $261,102$1,256 990
Lili Gc Foundation CorpID $297,604$37,165 990
Gmr Foundation For Research & EducaCO $304,932$59,978 990
South Texas Christian MinistriesTX $306,060$38,995 990
Golden Hill Foundation IncCT $244,152$41,613 990
Keaton's Kindness Foundation IncOK $309,106$57,418 990
New Mexico Casa Association IncNM $241,336$112,168 990
Blue Tower Solutions IncIL $234,494$87,345 990
Benevolent And Protective Order Of Elks 2083 Los AlamosNM $233,155$4,371 990
Ddembe IncMS $231,395$34,845 990
Red Apple EdcoMO $321,457$105,393 990
Purple Flower Community Health & Wellness FoundationTN $229,944$123,181 990
Sports Creative FoundationNY $229,314$18,800 990
Altadena Recovery CenterCA $324,481$19,789 990
Feeding The Fosters IncFL $225,810$35,792 990
Mission 2540TX $326,719$105,045 990

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 CO 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 default69th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted65th

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 (Tina Drum) 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 74 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,216 is reasonable (approximately the 69th 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.