Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Roost Foundation

Executive Director / CEO

EIN 882380202
CA · NTEE O12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Mcdonald, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 902 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeffrey Mcdonald — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

902 organizations qualified on sector, size, and geography 902 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $194,403 $30,000
$14,77010th
$34,43725th
$61,200Median
$83,73375th
$106,60790th
$30,000This org · 22nd
p10$14,770
p25$34,437
p50$61,200
p75$83,733
p90$106,607
$30,000

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), normalized to CA 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 Axiom Project Inc CA$290,761 Executive Dir. $53,406 $53,406 2024
Funding The Future WY$290,693 Executive Director $68,640 $87,633 2023
Youth Restoration Corps AK$290,500 Executive Director $73,546 $83,833 2023
Navigate The Maze To Achievement Inc NY$290,357 Director $55,000 $57,556 2024
Stars Sports Club SC$290,193 Executive Di $90,090 $106,037 2025
Eau Claire United Soccer Club Inc WI$291,501 Academy Director $26,717 $32,313 2024
Imagine That Summer Camp AZ$289,732 Director $30,500 $33,969 2024
Sacred Rok CA$289,602 Executive Dir. $43,000 $44,270 2023
Boys And Girls Club Of Eden NY$292,062 Executive Di $61,566 $64,427 2024
Empowering The Ages Inc MD$289,362 Executive Director $95,484 $103,380 2024
Minds Matter Of Seattle Inc WA$289,212 Executive Dir. $94,765 $98,255 2024
Ohio City Bicycle Coop Inc OH$292,564 Executive Director $31,330 $38,429 2024
Girls On The Run Of Mid And Western Mary MD$292,640 Executive Dir. $44,675 $47,122 2025
Gibbon Conservation Center CA$292,721 Key Employee $42,480 $42,480 2024
Faith Youth Services Inc FL$292,943 Executive Director (Ceo) $77,000 $83,770 2024
Renegade Girls CA$288,333 Co Director $101,000 $103,983 2023
Aster Study Center Inc CA$288,192 Board Member $8,000 $8,236 2023
Tankproof LA$288,152 President $13,576 $17,823 2023
Middleton Youth Hockey Inc WI$293,484 President $400 $484 2024
Camp Gan Israel Of Greater New Haven Inc CT$294,067 Chairman $48,000 $52,120 2024
The Consumption Literacy Project CO$294,184 Secretary $42,750 $48,874 2023
Happystars Youth Program Inc FL$287,279 President $50,385 $54,815 2024
Wellfit Girls Program Southwest FL$287,269 Executive Director (Thru Jan '24) $99,100 $107,813 2024
D & N Event Center Inc NE$294,262 Board Member $23,200 $28,897 2024
Huntley Youth Football Inc IL$294,377 President $450 $512 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default22nd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted20th

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 (Jeffrey Mcdonald) 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 902 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 22nd 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.