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PeerBasis
Compensation Comparability Determination

The Nourishment Projects Nfp

Executive Director / CEO

EIN 882419370
IL · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Soma Roy, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Soma Roy — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $274,995 $90,000
$10,13610th
$22,72325th
$42,757Median
$66,14275th
$87,96090th
$90,000This org · 91st
p10$10,136
p25$22,723
p50$42,757
p75$66,142
p90$87,960
$90,000

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 IL 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
Creative Adventuresinc MD$158,252 Creative Director $70,000 $64,658 2024
Satvatove Institute Inc FL$158,205 Executive Di $83,160 $79,464 2023
Microfinance Opportunities MA$156,708 Executive Director $1,000 $914 2023
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $22,400 2024
The Gardens Edge Inc NM$154,271 Executive Dir. $14,400 $15,754 2023
Epoch Public Media Seattle WA$164,046 President $4,779 $4,227 2024
Arts Align All Inc WI$164,616 President $40,838 $42,137 2024
The Spark Inc KS$164,994 Executive Director $64,231 $70,583 2023
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $14,655 2024
Hawaii Restaurant Association Educational Foundation HI$150,849 Executive Director $25,885 $22,896 2024
Military Intelligence Corps Association Inc AZ$150,680 Director Of Finance $34,131 $33,388 2023
School For Esoteric Studies Inc NC$150,630 Executive Director $30,090 $30,718 2024
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $74,707 2024
Fem Empowerment Movement CA$168,811 Secretary $104,168 $88,869 2024
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $42,695 2023
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $14,961 2025
Developing Radio Partners Inc DC$147,429 President & Ceo $70,000 $62,482 2023
Education In Dance And NJ$170,931 Vice President $191,743 $169,140 2024
Pacific Rim Education Foundation Inc HI$146,806 Director And Secretary $39,463 $34,907 2024
Marriage And Relationship Education Center Inc MD$171,221 Executive Director $47,508 $45,178 2023
Research Support Fund MA$171,417 Board President $37,776 $33,538 2024
Beavercreek Freedom Academy OH$144,948 Board Member $15,786 $16,519 2024
The Home Team - Miami Inc FL$173,584 Director $79,425 $73,717 2024
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $16,752 2023
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $22,831 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default91st
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted83rd

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 (Soma Roy) 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 172 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 91st 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.