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

Foundation For Body Mind & Spirit

Executive Director / CEO

EIN 900587776
TX · NTEE S20
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Russell Crews, Executive Director / CEO ($35,219) against every comparable organization that fit the selection criteria — 306 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

306 organizations qualified on sector, size, and geography 306 within the band form the benchmarked peer set.

Distribution of comparable compensation

$610 total compensation of comparable organizations → $182,985 $35,219
$17,42910th
$36,11525th
$62,621Median
$81,39175th
$110,90990th
$35,219This org · 25th
p10$17,429
p25$36,115
p50$62,621
p75$81,391
p90$110,909
$35,219

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 TX 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
Experience The Heart Of IN$293,906 Executive Di $42,250 $45,857 2023
Moravia Park Community Development Corporation MD$294,013 President $24,440 $23,517 2023
Shaker Heights Development Corporation OH$290,507 Executive Director $89,719 $94,997 2024
Tooley Comm Development Group Inc FL$296,089 Chairman $70,000 $67,681 2023
United Human Services Of Se Alaska AK$296,107 Vice Preside $12,000 $11,469 2024
Houghton Jones Neighborhood Task Force Inc MI$296,350 Office Manager $23,247 $23,987 2024
One In A Million Inc IL$289,444 President $36,656 $37,090 2023
West Bank Business Association MN$288,979 Executive Director $30,808 $31,331 2023
Downtown Brookings SD$297,995 Executive Dir. $36,094 $40,998 2023
Main Street Gettysburg Inc PA$287,455 President $80,822 $80,573 2024
Ken-rock Community Center Inc IL$287,423 President & Ceo $64,820 $65,588 2023
Connect Waukegan Nfp IL$287,155 Executive Dir. $119,550 $117,495 2024
Canoga Park Improvement Association CA$299,192 Exc. Dir. $57,200 $50,836 2023
Partners For Livable Omaha NE$286,715 Executive Director $69,383 $74,602 2024
District 2 Community Enhancement Corporation LA$299,563 President $92,935 $105,324 2023
Puede Network TX$299,580 Executive Director $62,500 $62,500 2024
Davis Tennon Foundation WI$300,000 Director $75,000 $78,303 2024
North Capital Main Street DC$285,374 Executive Director $48,182 $43,516 2023
Main Street Murfreesbororutherford TN$300,829 Executive Dir. $70,750 $74,345 2024
The Montague Street District Management NY$284,926 Executive Direc $61,285 $55,362 2024
Wayne County Family Center PA$301,055 Executive Director $51,094 $52,441 2023
Mount Washington Community PA$301,486 Executive Dir. $35,000 $34,892 2024
Sheppard Military Affairs Committee TX$284,060 President $90,000 $87,680 2025
New Mexico Appleseed NM$284,037 Executive Di $151,740 $167,973 2023
Sgr Foundation PA$301,908 Executive Director $15,000 $14,954 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
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 (Russell Crews) 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 306 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,219 is reasonable (approximately the 25th 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.