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PeerBasis
Compensation Comparability Determination

Local 417 Scholarship Fund

Executive Director / CEO

EIN 030586692
NY · NTEE B82
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Dunn, Executive Director / CEO ($108,364) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $259,675 $108,364
$3,75910th
$7,10925th
$16,507Median
$39,39175th
$82,44890th
$108,364This org · 95th
p10$3,759
p25$7,109
p50$16,507
p75$39,391
p90$82,448
$108,364

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 NY 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
Achieving Academic Success CO$22,822 Executive Director $17,050 $18,571 2024
Literacy Volunteers Of Fauquier County VA$23,398 Executive Director $11,000 $12,065 2024
Laker Educational Foundation MN$23,401 Executive Dir. $6,590 $7,206 2025
Elias E Tucker Trust Fund ME$22,394 President/director $228,295 $259,675 2024
Educate Nky Inc KY$23,868 President & $114,583 $139,838 2024
The Exploris Foundation NC$22,055 Board Member $9,462 $11,434 2023
Mcfarlane-cure Charitable Trust WI$23,904 Trustee $200 $237 2024
The Gavin Dillard Poetry Library And Archive Inc NC$24,034 Founder $900 $1,057 2024
The Professional Institute For PA$21,644 Executive Director $35,000 $40,818 2023
The Environmental Charter School PA$24,329 Trustee $54,032 $61,207 2024
Norris Square Education Corporation PA$21,499 Ceo-xiente $16,868 $19,108 2024
Downtowners Inc OH$24,557 Executive Director $4,000 $4,813 2024
Sizer School Foundation Inc MA$21,296 Board Memeber $6,749 $7,092 2023
Alumnae Association Of The Lenox Hill NY$21,224 President/editor Of Echo $10,000 $10,568 2023
Barbara Jordan Institute TX$24,868 Executive Director $3,607 $4,220 2023
Painting Hope MN$24,886 President $25,500 $28,622 2024
National Marine Inst Inc FL$25,115 Executive Director $21,600 $23,050 2024
Briercrest College And Seminary Usa WA$20,749 Officer $99,132 $103,795 2023
Relife Initiatives Corporation GA$20,705 Ceo $5,495 $6,462 2023
The Foundation For Chabot-las Positas Community College District CA$20,521 Treasurer $123,893 $121,524 2024
Readability Matters CO$20,412 Chair $60,000 $65,354 2024
Raise A Child Of The Carolinas NC$25,544 Ceo $3,992 $4,686 2024
Cardinal Funds Inc IN$25,806 Board Member $30,811 $37,998 2023
Mcgehee Mens Club Inc AR$20,118 Secretary $10,984 $14,025 2024
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $49,361 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 NY 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted80th

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 (Michael Dunn) 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 74 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,364 is reasonable (approximately the 95th 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.