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PeerBasis
Compensation Comparability Determination

Building Material Thrift Inc

Executive Director / CEO

EIN 852491411
ID · NTEE C11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sterling Davis, Executive Director / CEO ($71,547) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sterling Davis — reported title “EXECUTIVE MANAGER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$693 total compensation of comparable organizations → $172,510 $71,547
$8,33710th
$39,73425th
$57,828Median
$94,89775th
$102,36290th
$71,547This org · 63rd
p10$8,337
p25$39,734
p50$57,828
p75$94,897
p90$102,362
$71,547

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 ID 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
The National Bonsai Foundation DC$488,837 Executive Director $143,120 $118,061 2024
Lake Mcmurtry Friends Inc OK$474,819 Executive Director $80,000 $80,674 2025
Ccc Foundation CA$510,099 Exec Director $126,692 $102,839 2024
Friends Of Robinson Gardens Inc CA$520,994 Co-treasurer $45,669 $37,071 2024
Alliance For Flushing Meadows Corona NY$435,619 Executive Director $63,607 $54,030 2024
Oyster River Ecology Inc FL$429,245 Executive Director $117,000 $100,658 2025
Riverwalk Fort Lauderdale Inc FL$546,802 President/ceo $114,654 $101,250 2024
John T Waterhouse Te Co-tr Tropical HI$418,653 Co-trustee $29,184 $25,287 2023
Bay Area Clean Air Foundation CA$408,967 President $69,702 $56,579 2024
Nashville Parks Foundation TN$366,532 President & Ceo $55,000 $55,952 2023
Molokai Land Trust HI$603,867 Executive Di $107,303 $92,976 2023
The Japanese Garden Foundation OR$360,398 Board President $21,568 $18,828 2024
Vermont Community Garden Network Inc VT$353,876 Co Executive Director $62,438 $59,077 2024
Friends Of San Luis Obispo Botanical CA$615,396 Executive Director $80,514 $65,355 2024
Friends Of Eagle River Nature Center AK$624,090 Treasurer $3,075 $2,845 2023
Western Rivers Forestry OR$330,485 President $56,937 $51,173 2023
Iowa Stormwater Education Partnership IA$324,644 Executive Dir. $97,999 $100,868 2024
The Friends Of Sandoway House FL$644,750 Executive Di $78,030 $70,943 2023
Audubon Nature Institute Foundation LA$649,901 President/ceo $161,878 $172,510 2023
Maui Nui Botanical Gardens Inc HI$656,136 President $800 $693 2023
Dauphin Island Sea Lab Foundation Inc AL$671,602 Executive Director $40,000 $40,622 2024
Flc Properties Foundation TN$695,210 Executive Director $3,775 $3,841 2023
Friends Of Amy B H Greenwell HI$707,537 Executive Di $63,107 $53,112 2024
Friends Of Quarry Hill Nature MN$723,384 Executive Di $83,991 $78,016 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default63rd
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted42nd

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 (Sterling Davis) 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 24 similarly situated organizations (Same NTEE sector (C11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,547 is reasonable (approximately the 63rd 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.