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PeerBasis
Compensation Comparability Determination

Friends Of The Forest Hills Park Association

Executive Director / CEO

EIN 862316137
MI · NTEE N30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Moira Baylog, Executive Director / CEO ($8,325) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Moira Baylog — reported title “Campaign Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,282 total compensation of comparable organizations → $106,261 $8,325
$11,53910th
$23,26725th
$57,674Median
$68,60975th
$82,66590th
$8,325This org · 9th
p10$11,539
p25$23,267
p50$57,674
p75$68,609
p90$82,665
$8,325

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 MI 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
Evansville Trails Coalition Inc IN$385,067 Executive Director $62,054 $61,581 2024
River City Inclusive Gymnastics Inc VA$383,241 Ceo $53,586 $50,127 2023
Bloom Fitness Corporation TX$401,207 Executive Director $8,000 $7,530 2024
Slippery Rock Area Parks And Recreation PA$378,640 Director $46,722 $45,141 2023
Move Inclusive Dance TN$372,440 Executive Director $65,000 $64,295 2024
East Side Youth Center Inc PA$410,473 Director $15,000 $14,492 2023
Inclusively Fit Foundation MI$416,344 Exec Directo $72,800 $70,711 2024
Nosotros Rock Climbing Gym OH$359,884 Executive Director $64,928 $69,357 2022
Pikeride Inc CO$422,227 Executive Director $90,598 $81,751 2024
Nile Swim Club Of Yeadon PA$423,223 Board Member $3,407 $3,292 2023
Friends Of Community Fitness ME$356,036 Executive Director $77,606 $71,243 2025
Tri Yoga International CA$429,524 President $42,000 $33,249 2025
Alabama Recreation & Parks Assoc Inc AL$350,398 Executive Director $59,400 $60,388 2024
Southern Off-road Bicycle Association GA$349,267 Executive Director $65,000 $61,503 2024
Pacific Northwest Parkour Association OR$342,633 Executive Director $40,873 $35,719 2024
I Dance Adaptive Performing Arts OH$454,111 President/di $106,613 $106,261 2024
United States Secret Service Employee DC$454,961 Executive Director $4,474 $3,804 2023
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $62,206 2024
Southern Off Road Bicycle NC$467,008 Executive Di $59,800 $58,146 2024
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $42,521 2024
Prospect Mountain Association Inc VT$473,412 Director $61,464 $58,218 2024
Indiana Park And Recreation Association IN$474,097 Executive Director $101,376 $103,575 2023
A Carousel For Missoula MT$305,508 Executive Di $56,632 $59,143 2023
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $25,637 2024
Clark Family Center OR$480,365 Executive Director $19,171 $17,248 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted9th

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 (Moira Baylog) 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 46 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,325 is reasonable (approximately the 9th 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.