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PeerBasis
Compensation Comparability Determination

Oak Harbor Educational Foundation

Executive Director / CEO

EIN 911553166
WA · NTEE T99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Moder, Executive Director / CEO ($40,013) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Moder — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,949 total compensation of comparable organizations → $149,889 $40,013
$9,41910th
$23,68925th
$43,551Median
$77,67475th
$89,04390th
$40,013This org · 41st
p10$9,419
p25$23,689
p50$43,551
p75$77,674
p90$89,043
$40,013

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 WA 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
Futerman Supporting Foundation Inc NY$198,507 Secretary $30,887 $30,280 2024
Penn-harris Madison Educational IN$206,063 Executive Director $48,431 $57,046 2023
Vermont Ski Museum Inc VT$196,198 Executive Di $74,139 $83,349 2023
Manchester Bidwell Development Trust PA$196,004 President & Ceo $55,356 $59,889 2024
Mercy Health Care Foundation IA$210,723 President & Ceo Chi Health $29,391 $35,944 2023
Opportunity Living Foundation IA$216,595 Chief Executive Officer $10,609 $12,603 2024
Texas Nursery And Landscape Association Foundation TX$182,483 Executive Director $17,738 $19,250 2024
Responsibility CA$222,654 Executive Dir. $160,000 $149,889 2024
Abbas House WY$223,095 Ceo $36,717 $42,655 2024
Brighter Journeys PA$178,611 President $32,500 $36,200 2023
St Ann's Of Greater Rochester Inc NY$224,599 President/ceo $78,615 $77,070 2024
Operation True North TX$231,825 Executive Dir. $51,637 $56,038 2024
Grace Legacy Builders Inc MI$168,161 President/di $79,622 $89,160 2024
Replanted Ministry TX$236,771 Executive Director $40,000 $43,409 2024
Red Lodge Fire Rescue Foundation MT$165,522 Executive Dir. $67,968 $79,485 2024
Liv Like A Unicorn NJ$238,307 President & Ceo $24,000 $23,934 2023
Erasmus Neighborhood Federation Inc NY$241,786 Executive Director $57,512 $54,928 2025
Maeday Rescue Inc CA$248,382 President $54,184 $50,759 2024
Temple B'rith Kodesh Foundation NY$151,828 Executive Director $28,483 $28,748 2023
Rebuilding Together- Anne Arundel MD$253,648 Executive Director $43,077 $43,692 2024
Kelly Cares Foundation IN$260,576 Director Of Finance/treasurer $93,414 $106,873 2024
Muslim Sisters Of Staten Island Inc NY$142,095 Executive Director $7,000 $6,862 2024
Tma Properties Foundation Inc FL$261,549 President $9,129 $9,065 2025
Cedar Hill Cemetery Foundation Inc CT$261,678 Executive Director $39,643 $40,325 2024
Bellows Family Foundation IL$139,463 Vice President & Treasurer $80,133 $87,992 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default41st
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted16th

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 (Mark Moder) 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 32 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,013 is reasonable (approximately the 41st 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.