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PeerBasis
Compensation Comparability Determination

First Serve Tulsa Foundation

Executive Director / CEO

EIN 844327796
OK · NTEE O50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Burk, Executive Director / CEO ($46,697) against every comparable organization that fit the selection criteria — 497 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

497 organizations qualified on sector, size, and geography 497 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $144,643 $46,697
$12,19710th
$29,83025th
$50,627Median
$69,26475th
$90,29790th
$46,697This org · 44th
p10$12,197
p25$29,830
p50$50,627
p75$69,264
p90$90,297
$46,697

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.

OrganizationStateTotal revenueTotal compSource
New York State Association For Infant Mental Health IncNY $280,226$49,102 990
Mothers Love Learning CenterMS $280,685$25,139 990
Truly Valued IncFL $280,899$65,678 990
Clear Creek Rock HouseCO $281,000$57,894 990
Sudbury Youth Basketball IncMA $278,735$9,662 990
Joshuas Camp CorporationWI $282,047$44,296 990
Urbanpromise Arkansas IncAR $282,639$49,445 990
The Color A Positive Thought OrganCT $277,250$22,586 990
Essex Chips IncVT $282,988$72,678 990
Seeds In The Middle IncNY $283,237$121,298 990
Badger Association For Athletic DevelopCA $283,416$36,625 990
School Of Unity And LiberationCA $283,558$62,993 990
A Fair Shake For Youth IncNY $276,311$71,599 990
Parks Community Support Services IncLA $283,953$43,117 990
Connections 4 KidsCO $284,091$79,791 990
South Broadway Art ProjectMO $275,501$74,712 990
The Children's Playhouse IncNC $285,287$62,043 990
100camerasNY $285,412$24,254 990
Youth Celebrate DiversityCO $274,583$80,823 990
Youth Activism ProjectMD $285,671$89,107 990
Dont Shoot Guns Shoot HoopsMN $286,035$77,686 990
Casa Of Scott County IncIN $286,281$62,925 990
Washington Student Cycling LeagueWA $286,348$81,628 990
Envision Your Pathway IncCA $286,377$81,556 990
Omni Circle Group IncKS $286,427$63,764 990

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 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 default44th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted43rd

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 (Emily Burk) 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 497 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,697 is reasonable (approximately the 44th 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.