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PeerBasis
Compensation Comparability Determination

Gull Island Institute Inc

Executive Director / CEO

EIN 881573102
MA · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Justin M Reynolds, Executive Director / CEO ($41,600) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Justin M Reynolds — reported title “CLERK”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$288 total compensation of comparable organizations → $287,889 $41,600
$18,12310th
$33,79125th
$61,881Median
$84,59375th
$104,35290th
$41,600This org · 30th
p10$18,123
p25$33,791
p50$61,881
p75$84,593
p90$104,352
$41,600

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 MA 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
Collaborative Law Institute Of Texas TX$237,143 Exec Director $76,546 $87,725 2023
National Coalition For Dialogue & Deliberation PA$236,025 Executive Director $16,800 $19,194 2023
Midcoast Literacy ME$239,926 Executive Director $42,498 $47,356 2024
Kenosha Literacy Council WI$234,765 Executive Dir. $54,654 $61,881 2025
Literacy Volunteers Of Broome-tioga NY$233,980 Executive Director $49,448 $48,442 2025
Growing Oaks Association OK$232,819 Secretarytreasurer $73,000 $89,452 2024
Minnesota Teachers Of English To Speakers Of Other Languages MN$231,475 Executive Assistant $15,450 $16,989 2024
Iowa City Unesco City Of Literature IA$244,011 Executive Director $108,323 $131,988 2024
Literacy Chippewa Valley WI$244,707 Executive Di $47,017 $53,234 2025
Harleys Dream CO$245,039 Executive Dir. $52,000 $55,487 2024
Skyline Agility Club Inc NY$229,644 Former President $8,750 $8,799 2024
Second Chance Education Inc CA$245,689 Ceo $59,509 $58,873 2023
Florida Preborn Rescue Inc FL$245,779 Director $124,492 $130,145 2024
Destiny Builders Inc OK$228,764 President $87,000 $106,607 2024
Hey Neighbor CO$246,939 Executive Director $39,875 $42,549 2024
Peak Research Institute CO$247,400 Treasurer $30,360 $32,396 2024
Onelife For Life Inc MI$247,631 President $61,644 $72,897 2023
Ethos Literacy NM$227,120 Executive Director $63,000 $75,405 2024
Anewvista Community Services CA$248,249 President $51,200 $47,931 2025
Leadership Kauai HI$226,010 Executive Dir. $70,000 $71,803 2023
National Hbcu Business Deans Roundtable Inc NC$225,337 Managing Director $36,000 $42,617 2023
New York State Care Management NY$225,135 Executive Director $68,250 $68,631 2024
Marion County Literacy Council Inc FL$249,959 Director $66,096 $67,316 2025
Remarkable Mens Practice CA$224,685 President $10,387 $10,276 2023
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $32,133 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default30th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted23rd

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 (Justin M Reynolds) 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 131 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,600 is reasonable (approximately the 30th 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.