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PeerBasis
Compensation Comparability Determination

Carlton Landing Charitable Foundation

Executive Director / CEO

EIN 921254049
OK · NTEE A99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Tunnell, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Tunnell — reported title “EXECUTIVE DIR. (THRU MAY)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,636 total compensation of comparable organizations → $248,715 $9,000
$14,37310th
$31,60525th
$48,056Median
$64,05975th
$82,65790th
$9,000This org · 6th
p10$14,373
p25$31,605
p50$48,056
p75$64,059
p90$82,657
$9,000

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 OK 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
De Colores Arts CA$393,608 Executive Director $132,613 $101,010 2024
Oregon Walks OR$392,591 Executive Di $80,519 $67,907 2023
Landmark Events Inc FL$392,181 President $91,000 $73,465 2025
Colorado Springs Community Ventures Inc CO$391,700 Chief Executive Officer $21,010 $17,771 2024
Demolay International 73000 Northern California CA$390,765 Executive Director $81,946 $64,261 2023
Henderson Chamber Of Commerce NV$390,603 Ed Of Founda $9,089 $8,036 2024
Women & Family Life Center Inc CT$408,164 Executive Director $105,925 $90,195 2023
Creativeone Productions Inc FL$408,596 President $66,000 $56,307 2023
Splashes Of Hope Inc NY$409,705 Founder/ceo $80,000 $63,767 2024
D2is Foundation CA$382,720 President $40,327 $31,624 2023
Mnff Inc VT$377,160 Executive Di $18,846 $16,732 2024
West Hartford Art League Inc CT$419,447 Executive Di $70,079 $56,466 2025
Forward Progress Arts & Entertainment Centers Inc TX$372,833 Executive Director $23,050 $20,339 2024
Learning First Alliance VA$422,999 Executive Director $114,920 $97,878 2024
Higher Works Collaborative MN$372,381 Exec Adminis $37,671 $33,804 2023
Spaceflight Mission TX$371,544 Founding Board Member $41,250 $36,398 2024
Open Tone Music OH$371,437 Program Director $45,928 $42,909 2024
Florida Insurance Fraud Education Committee FL$424,014 Director (Compensated As Webmaster) $7,821 $6,481 2024
National Association Of Women NY$371,048 Executive Di $42,940 $34,227 2024
The Society For Financial Awareness CA$426,670 Coo $108,489 $82,635 2024
Upbeat Music And Arts Center IL$430,843 President $43,968 $39,256 2023
Chicago Dancemakers Forum IL$431,745 Executive Dir. $79,928 $69,314 2024
National Association Of Presidential TX$362,974 Executive Director $72,500 $62,323 2025
The Jar MA$432,651 Executive Director & Founder $110,000 $89,769 2023
D3 Arts CO$437,977 Executive Dir. $75,000 $63,437 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default6th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted13th

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 (Sarah Tunnell) 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 107 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 6th 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.