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PeerBasis
Compensation Comparability Determination

Forming Sustainable Development Foundations Inc

Executive Director / CEO

EIN 863475015
· NTEE Q20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Fiona Macintyre, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 224 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Fiona Macintyre — reported title “BOARD CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

224 organizations qualified on sector, size, and geography 224 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $287,000 $12,000
$7,13610th
$17,24125th
$38,444Median
$65,52675th
$101,73190th
$12,000This org · 18th
p10$7,136
p25$17,241
p50$38,444
p75$65,526
p90$101,731
$12,000

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
American Security Council FL$145,098 Executive Di $71,654 $71,654 2024
The Westminster Institute VA$145,000 Director $43,750 $43,750 2024
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $44,448 2024
Codespa America DC$144,538 Executive Director $128,057 $128,057 2024
European Union Studies Association PA$147,788 Executive Di $39,887 $41,065 2023
Focus Builders International TX$143,877 President $27,000 $26,304 2025
Elijah Cummings Youth Program MD$143,045 Executive Director $97,402 $100,279 2023
Global Seed Savers CO$149,336 Executive Dir. $56,000 $57,654 2023
Madison International Partners Inc WI$149,341 Executive Di $71,000 $71,000 2024
Guatemala Healing Hands Foundation Inc NY$142,751 President $20,351 $19,826 2025
Fs Home Owners Foundation Inc CT$149,575 Secretarytreasurer $431 $431 2024
Horeb Ministries VA$150,363 Treasurer $25,350 $25,350 2024
World Dental Relief Inc OK$140,901 President $84,400 $84,400 2024
Missioneer International Inc GA$151,701 Executive Director & Trust $16,000 $16,000 2024
Christalis Inc MD$140,420 President/ceo (Founder) $42,500 $43,755 2023
Hearing Heart Missions MN$152,015 President $12,579 $12,579 2024
Nanubhai Education Foundation Inc GA$140,204 Executive Director $8,400 $8,400 2024
Open Arms Foundation Inc WV$139,946 Board Chair $50,350 $50,350 2024
Desert Angels Inc AZ$139,479 Ceo $96,313 $99,158 2023
Economic Development And Empowerment Through Mentoring MA$139,080 Excecutive Director $11,450 $11,450 2024
Mountaintop International DC$138,462 Ceo $40,999 $42,210 2023
Firekeepers International TN$138,327 President $23,197 $23,197 2024
M&g Etomi Foundation NC$138,000 President $1 $1 2023
Puentes De Esperanza IN$154,306 President $50,000 $51,477 2023
United Justice CA$154,696 President $66,962 $68,940 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to the subject's state 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. 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 default18th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Fiona Macintyre) 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 224 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 18th 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.