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PeerBasis
Compensation Comparability Determination

Goodwill Industries Big Bend Foundation

Executive Director / CEO

EIN 883169348
FL · NTEE V12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Fred Shelfer Jr, Executive Director / CEO ($21,793) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $190,042 $21,793
$11,78610th
$27,81425th
$54,487Median
$99,15175th
$144,18190th
$21,793This org · 21st
p10$11,786
p25$27,814
p50$54,487
p75$99,151
p90$144,181
$21,793

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Peace CreationsCA $193,417$74,003 990
Association For Safe International RoadMD $189,415$23,501 990
Cg Jung Study CenterCA $186,683$20,038 990
Texas Council For The Social StudiesTX $184,601$9,318 990
Law And Civics Reading And Writing InstituteIL $200,000$19,665 990
Virginia Civics Education IncVA $200,542$47,617 990
Community Alliance For Global JusticeWA $201,882$61,432 990
The National Institute For PlayCA $210,919$27,575 990
The Lincoln Institute Of PublicPA $172,988$88,002 990
Jeannette Rankin Peace Resource CtrMT $213,886$60,301 990
Atlantean GardensCA $169,120$19,303 990
American Federation Of Astrologers IncAZ $163,230$49,735 990
Paramount Health Data Project IncIN $222,000$151,861 990
Senior Resources Of Freeborn CountyMN $224,325$59,239 990
Mcdevitt Research Initiatives IncNC $225,758$28,530 990
Seminar On The Acquistion Of LatinNY $227,045$8,818 990
Upaya Organization ForCO $155,927$31,591 990
New Jersey Center For Civic AndNJ $228,972$64,787 990
Society For Neuroeconomics $232,120$1,000 990
Georgia Council For Social SciencesGA $234,171$12,844 990
Massachusetts Institute ForMA $234,189$80,351 990
Institute For Patent Studies IncNY $148,207$105,777 990
Feminist Studies IncVA $238,305$43,475 990
Functional Behavior InterventionsVA $137,082$66,755 990
Center For The Study Of Organized Hate IncDC $248,569$3,783 990

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 FL 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 default21st
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Fred Shelfer Jr) 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 38 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,793 is reasonable (approximately the 21st 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). 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.