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PeerBasis
Compensation Comparability Determination

Rudolph And Florence Nadbath

Executive Director / CEO

EIN 016192565
CA · NTEE B112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Katerndalh, Executive Director / CEO ($25,815) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$774 total compensation of comparable organizations → $618,042 $25,815
$7,76110th
$19,74425th
$44,007Median
$82,91375th
$136,32890th
$25,815This org · 34th
p10$7,761
p25$19,744
p50$44,007
p75$82,913
p90$136,328
$25,815

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Community Home-school CoopWA $290,070$11,155 990
Galion City Schools Boosters ClubOH $290,242$2,868 990
Chambersburg Area School DistrictPA $288,431$9,271 990
The Finneytown Schools EducationalOH $291,446$52,597 990
Boys Hope Girls Hope Academy ProgramOH $286,526$28,800 990
The Buffalo And Western New York Soccer BoostersNY $293,393$4,186 990
Machik CorpDC $293,539$71,036 990
Bismarck Library Foundation IncND $293,692$20,952 990
Fund For UcapRI $285,112$33,008 990
Foundation For Science And MathematicsLA $284,210$68,105 990
John De La Howe School FoundationSC $298,005$134,504 990
Lau Health Foundation IncNY $280,828$364,307 990
Morris County Secondary School AthleticNJ $298,660$19,148 990
Northeast Kids Count IncNY $298,809$70,481 990
Literacy Volunteers Of BangorME $280,275$58,996 990
Bloomfield Educational FoundationNJ $278,316$33,000 990
The Columbia Education FoundationPA $278,150$6,929 990
Hampton Educational FoundationVA $301,484$21,771 990
Cocodrilo Development CorporationNY $277,881$241,414 990
Wheaton Academy InstituteIL $277,752$43,652 990
Ppsel Building CorporationCO $302,943$41,750 990
Classical High School Alumni AssociationRI $303,785$53,352 990
Love 4 One Another CharitiesMN $275,303$95,721 990
Teaching & Learning CollaborativeOH $273,108$7,703 990
Explore Facilities GroupNM $306,625$39,654 990

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 CA 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 default34th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted22nd

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 (Paul Katerndalh) 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 139 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,815 is reasonable (approximately the 34th 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). 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.