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

Confraternity Of Penitents

Executive Director / CEO

EIN 010795785
IN · NTEE X22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Rinaldo, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Benjamin Rinaldo — reported title “Council Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,272 total compensation of comparable organizations → $115,424 $6,000
$12,97210th
$28,41025th
$44,643Median
$64,03975th
$98,29390th
$6,000This org · 0th
p10$12,972
p25$28,410
p50$44,643
p75$64,039
p90$98,293
$6,000

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 IN 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
Springs In The Desert PA$202,317 President/ Exec Director $32,300 $30,544 2024
Women's Ordination Conference DC$200,479 Executive Di $74,750 $64,039 2023
Theology Of The Body Cleveland OH$200,380 Executive Director $49,500 $49,716 2024
Christ Central Camp TX$196,921 Director/employee $45,750 $43,397 2024
Pace E Bene Inc OR$213,913 Executive Director $14,731 $12,972 2024
Hilltop Children's House OH$193,746 President $27,475 $28,410 2023
Mary Lay Center OH$191,900 Director $10,534 $10,307 2025
Hope For The New Evangelization Inc MN$218,678 Treasurer $33,784 $31,655 2024
Scripture Awakening Inc NC$186,713 Exec Directo $41,667 $42,032 2023
St Sophia Religious Association PA$226,304 President $72,700 $68,748 2024
Bethany House Of Prayer Inc MA$242,821 Executive Director $70,722 $62,044 2023
Pew Ministries Inc TN$248,610 President $115,800 $115,424 2024
Visitation Auxiliary Inc AL$252,420 President $42,328 $44,643 2023
In Ipso CO$252,899 President $105,000 $98,293 2023
Sqpn Inc Not Open For Public Insp GA$267,367 Ceo $109,350 $104,261 2024
Portuguese Holy Ghost Society Inc CT$268,021 Vice Preside $10,428 $9,272 2024
My Catholic Cause OH$269,562 President And Trustee $24,000 $24,105 2024
Canticle Inc CA$270,391 Executive Dir. $64,616 $54,473 2023
Order Of St Michael NY$278,543 Pres $16,491 $14,131 2024
Lay Mission Helpers Association CA$292,156 Executive Dir. $90,697 $76,459 2023
Carolina Catholic Athletic Association Inc NC$294,216 Program Manager $47,500 $46,541 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Benjamin Rinaldo) 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 21 similarly situated organizations (Same NTEE sector (X22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 0th 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.