# PeerSet

> Build defensible comparability sets from IRS Form 990 data and generate presentation-ready compensation reports.
RightStart LLC operates PeerSet.

## Pages

- [Nonprofit Compensation Benchmarking](https://peerset.org): Build defensible comparability sets from IRS Form 990 data and generate presentation-ready compensation reports.
- [Compensation Benchmarking](https://peerset.org/benchmark): Search nonprofit executive compensation data from IRS Form 990 filings. Filter by role, sector, budget, and geography.
- [Sample Nonprofit Compensation Report (Full PDF)](https://peerset.org/sample-report): Every page of a sample Benchmark Summary built from IRS Form 990 data, for a peer set of North Carolina housing nonprofits, with the full methodology.
- [Methodology](https://peerset.org/methodology): How PeerSet builds compensation benchmarks from IRS Form 990 data: data sources, role normalization, statistical methods, and limitations.
- [About PeerSet — Nonprofit Compensation Benchmarks](https://peerset.org/about): Who runs PeerSet, what it does, where its nonprofit pay data comes from (IRS Form 990 filings, Column D) and how to get in touch.

## Guides

- [Resources](https://peerset.org/resources): Practical guides on nonprofit compensation benchmarking, IRS compliance, and Form 990 data — from the team behind PeerSet.
- [How to Set Nonprofit Executive Compensation](https://peerset.org/resources/how-to-set-nonprofit-executive-compensation): A guide for nonprofit boards setting executive director or CEO pay, from choosing comparable organizations to the minutes and the Form 990.
- [The Rebuttable Presumption of Reasonableness, Explained for Nonprofit Boards](https://peerset.org/resources/rebuttable-presumption-of-reasonableness): How a nonprofit board earns the IRS presumption that its executive pay is reasonable under Treas. Reg. §53.4958-6, and what the minutes need to show.
- [Excess Benefit Transactions and IRC 4958, in Plain English](https://peerset.org/resources/excess-benefit-transactions-irc-4958): What an excess benefit transaction is, who counts as a disqualified person, the excise taxes on executives and board members, and how one is corrected.
- [How to Read Executive Pay on Form 990 Part VII and Schedule J](https://peerset.org/resources/form-990-part-vii-schedule-j): Who a nonprofit’s Form 990 lists, what Part VII Columns D, E and F hold, and how Schedule J breaks the pay down, with a worked example.
- [Nonprofit Executive Director and CEO Salary by Budget Size](https://peerset.org/resources/nonprofit-executive-director-salary): Median pay and the middle-half range for full-time nonprofit executive directors and CEOs at nine budget sizes, from IRS Form 990 filings.
- [Nonprofit Compensation Reports and Data Sources Compared](https://peerset.org/resources/nonprofit-compensation-data-sources): Form 990 lookups, compensation reports, surveys and peer-set tools for nonprofit executive pay, with each one's data, pay definition and published price.
- [What Candid's Nonprofit Compensation Report Covers, and When to Use It](https://peerset.org/resources/candid-nonprofit-compensation-report): What is in Candid's report, how it defines pay, what its license allows, and when a peer set built from Form 990 filings may fit the question better.