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

The Massachusetts Review Inc

Executive Director / CEO

EIN 042276154
MA · NTEE A33Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Wojcik, Executive Director / CEO ($36,864) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,638 total compensation of comparable organizations → $200,710 $36,864
$13,52310th
$30,57025th
$60,048Median
$85,61975th
$109,94290th
$36,864This org · 30th
p10$13,523
p25$30,570
p50$60,048
p75$85,619
p90$109,942
$36,864

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 MA 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
Reconciliation An Intl Network Of Churches And PA$262,893 President $12,500 $13,473 2024
Gospel Tract Society Inc MO$263,217 President $49,879 $58,790 2023
Bibliographical Society Of America NY$254,548 Executive Director $84,584 $82,615 2024
Oklahoma Media Center Inc OK$272,439 Executive Dir $94,344 $112,289 2024
American Heritage Education Foundation Inc TX$278,273 President $64,011 $67,427 2025
Focus Press Inc TN$243,304 Employee $28,000 $32,752 2023
Bellevue Literary Review Inc NY$284,941 Executive Dir. $39,600 $38,678 2024
Anyone Corporation NY$239,192 Vp & Treasurer $30,000 $29,301 2024
Rain Taxi Inc MN$238,044 Executive Director $45,958 $50,535 2023
Dignity Usa Inc MA$288,091 Executive Di $112,921 $109,681 2024
Republic Of Letters WA$236,809 President, Publisher, Editor $67,750 $65,564 2024
Evangelical Press Association Inc AZ$235,359 Executive Director $83,936 $85,004 2025
The Land Cle OH$234,577 Executive Director $79,000 $90,442 2024
Ashland News OR$295,181 Executive Editor $54,600 $56,425 2023
Spectator Publishing Company Inc NY$296,078 Editor In Chief $4,250 $4,151 2024
The Io Foundation WI$296,207 Secretary/ed $90,687 $99,733 2025
The Observer IN$227,989 Editor-in-chief $5,396 $6,332 2023
The562 Network Inc CA$302,316 Founder Editor $68,992 $66,296 2023
Arcata Press MN$305,326 Executive Director $84,000 $89,716 2024
Dzanc Books Inc MI$217,668 Editor-in-chief $50,000 $57,431 2023
Carlisle Communications Inc MA$308,493 President $1,731 $1,638 2025
Sustainability Institute Inc VT$216,115 Co-director $87,245 $97,722 2023
Skeptic Society CA$309,510 President $143,323 $137,722 2023
Abba A Womens Resource Center ME$311,069 Executive Director $66,576 $74,187 2023
Capital Region Community Media Inc VT$311,307 Editor In Chief $60,584 $65,912 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 MA 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted30th

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 (Emily Wojcik) 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 50 similarly situated organizations (Same NTEE sector (A33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,864 is reasonable (approximately the 30th 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.