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PeerBasis
Compensation Comparability Determination

Arab Foundations Forum Usa

Executive Director / CEO

EIN 844966210
NY · NTEE B05
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Naila Farouky, Executive Director / CEO ($123,852) against the 2000 closest of 2,392 comparable organizations — 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: Naila Farouky — reported title “CEO AND DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,392 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $573,653 $123,852
$8,51910th
$23,95925th
$46,801Median
$70,88375th
$99,65390th
$123,852This org · 95th
p10$8,519
p25$23,959
p50$46,801
p75$70,883
p90$99,653
$123,852

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 NY 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
Alabama Association Of Secondary AL$234,666 Asst. Ex Dir $53,039 $63,411 2023
Rising River Corporation OH$234,698 Manager $44,950 $51,174 2024
Kenosha Literacy Council WI$234,765 Executive Dir. $54,654 $59,773 2025
Hand-n-hand Early Learning Center Inc DE$234,545 Treasurer $5,635 $5,930 2024
Laramie Christian Academy WY$234,512 Principal $18,819 $21,661 2024
Empower Humanity Inc ID$234,407 Board Member $25,669 $29,352 2024
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $22,632 2024
Mental Health Association Of Portland OR$235,080 Secretary $41,232 $42,374 2023
The Daruby School MO$235,114 Executive Director $21,000 $23,909 2024
Alamo Area Christian Educators Inc TX$235,116 President/di $49,950 $53,708 2024
North Dakota High School Coaches ND$234,192 Executive Secretary $10,200 $12,032 2024
Escucha Mi Voz Iowa IA$234,190 Co-director $49,979 $58,823 2024
Law Schoolyes We Can CO$235,137 Executive Director $104,000 $110,359 2023
Borromeo Project Inc NH$235,164 Executive Director $131,521 $134,394 2023
Kimberly Coffey Foundation Inc NY$235,166 Executive Director $95,000 $95,000 2023
Literacy Volunteers Of Broome-tioga NY$233,980 Executive Director $49,448 $46,791 2025
Cultural Diversity Foundation Inc NV$235,353 President $3,010 $3,244 2024
Ferdinand Building Development MA$233,859 Treasurer/chief Of Operations $30,741 $29,693 2024
Journalism And Women Symposium MI$233,838 Executive Director $54,667 $62,443 2023
Acton Academy Dc Foundation DC$235,484 Executive Dir. $77,250 $75,019 2023
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $18,444 2024
Grand Valley Equine Assisted CO$233,800 President $17,769 $18,314 2024
Osiris Organization MN$235,558 Executive Director $41,250 $43,813 2024
Montour Falls Memorial Library NY$233,751 Library Director $38,659 $38,659 2023
Ascend Micro School CO$235,564 Board Member $25,000 $25,768 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted86th

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 (Naila Farouky) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $123,852 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.