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PeerBasis
Compensation Comparability Determination

Federated Guardians Company

Executive Director / CEO

EIN 861249919
PA · NTEE R23
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Dr Libby Moore, Executive Director / CEO ($37,952) against every comparable organization that fit the selection criteria — 422 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Libby Moore — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

422 organizations qualified on sector, size, and geography 422 within the band form the benchmarked peer set.

Distribution of comparable compensation

$566 total compensation of comparable organizations → $266,769 $37,952
$22,66810th
$51,72525th
$76,293Median
$107,47175th
$142,35190th
$37,952This org · 17th
p10$22,668
p25$51,725
p50$76,293
p75$107,471
p90$142,351
$37,952

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
Death Penalty Action NY$478,459 Executive Director $87,800 $79,559 2024
Apic Spokane WA$479,376 Executive Director $63,051 $56,607 2024
Voices For A Safer Tennessee Coalit TN$480,086 Executive Di $35,754 $37,687 2024
American Values Action VA$475,903 President $81,000 $78,426 2024
North Carolina For The People NC$481,336 Executive Director And Board Chair $104,960 $108,752 2024
Immigration Accountability Project MS$475,384 President $31,936 $35,667 2024
Omowale Project Inc NY$482,938 Executive Dir. $104,000 $97,022 2023
Eternal Vigilance Action Inc GA$472,017 Ceo Director Key Employee $121,200 $125,812 2023
National Youth Justice Network DC$486,091 Executive Director $100,321 $90,886 2023
Cause Of Action Institute VA$470,002 Director $12,630 $12,229 2024
American Values Coalition TX$469,525 Executive Dir. $100,000 $100,309 2024
Conservation Voters For Idaho Education ID$469,072 Executive Director $9,086 $9,978 2023
American Firearms Coalition OH$468,236 Secretary $38,000 $41,551 2023
Pregnancy Resource Center Inc FL$468,137 Executive Director $50,000 $47,101 2024
Youth Outright Wnc Inc NC$489,293 Coexecutive $58,293 $60,399 2024
Lgbt Center Intercultural Collective Inc NY$467,535 Executive Director & Board Vice President $72,516 $65,709 2024
California Policy Center For I CA$467,346 Exec Director $129,882 $112,464 2024
Future Perfect Project Inc NY$489,860 President $58,650 $53,145 2024
Mississippi Immigrant Rights Allian MS$466,875 Excutive Director $50,000 $57,491 2023
Hispanic Contractors Association Of The Carolinas NC$466,738 Executive Director $137,297 $146,459 2023
National Center For Justice And Liberty IL$466,432 President $118,059 $116,388 2024
Second Judicial District Casa Program Inc ID$466,180 Executive Director $118,478 $123,127 2025
The Leverage Network Inc IL$465,065 Ceo & President $118,558 $116,880 2024
We Must Vote Inc MS$464,500 Director $70,000 $78,179 2024
Trails And Open Space Coalition CO$464,370 Executive Dir. $76,296 $73,362 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 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 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 default17th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted10th

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 (Dr Libby Moore) 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 13, 2026, comparing compensation against 422 similarly situated organizations (Same NTEE major group (R), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,952 is reasonable (approximately the 17th 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 13, 2026.