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PeerBasis
Compensation Comparability Determination

Delaware Laborers'-employers'

Executive Director / CEO

EIN 030489144
NJ · NTEE Z99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angelique Rodriguez, Executive Director / CEO ($171,201) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$842 total compensation of comparable organizations → $521,114 $171,201
$15,19710th
$30,85225th
$62,773Median
$86,21575th
$114,39790th
$171,201This org · 97th
p10$15,197
p25$30,852
p50$62,773
p75$86,215
p90$114,397
$171,201

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

OrganizationStateTotal revenueTotal compSource
Grand Island Regency RetirementNE $328,741$113,196 990
Rossford Convention And Visitors BureauOH $328,927$64,029 990
Nassans PlaceNJ $328,006$92,280 990
Hough FoundationWA $330,408$85,176 990
South Terry Water Association IncMS $330,466$18,414 990
Wyandot Health FoundationOH $326,027$44,532 990
Fraternal Order Of EaglesWA $331,795$6,242 990
Council For Drug Free YouthMO $333,036$62,975 990
Bluebonnet Casa IncTX $323,846$69,973 990
Na Moku Aupuni O Ko Olau HuiHI $334,485$10,442 990
Living VoicesWA $334,859$58,440 990
Affiliated Council-center ForOH $321,336$28,195 990
Educational Divide Reform IncMA $321,178$33,727 990
Ocean Beach School District FoundationWA $320,849$10,228 990
Citizen Outreach Foundation IncNV $320,232$15,266 990
Bay Area Psychotherapy TrainingCA $337,616$52,806 990
The Detroit Creativity ProjectMI $338,412$75,795 990
Warrior Food Project IncFL $339,722$80,226 990
San Leandro Education FoundationCA $317,348$68,638 990
Big Sister League Residency IncCA $340,583$34,324 990
Light Of The Rockies Christian Counseling CenterCO $341,083$7,698 990
Zen Hospice ProjectCA $341,218$134,690 990
Bend IceOR $315,372$1,400 990
Environmental Resource CenterID $315,113$79,191 990
Washington Association Of Criminal Defense LawyersWA $342,213$105,270 990

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 NJ 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted84th

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 (Angelique Rodriguez) 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 200 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $171,201 is reasonable (approximately the 97th 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.