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PeerBasis
Compensation Comparability Determination

Northern Berkshire Community

Executive Director / CEO

EIN 043251992
MA · NTEE B99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Fabiano, Executive Director / CEO ($88,217) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Fabiano — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $315,983 $88,217
$15,32310th
$35,42625th
$59,819Median
$86,05875th
$117,48290th
$88,217This org · 76th
p10$15,323
p25$35,426
p50$59,819
p75$86,058
p90$117,482
$88,217

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
Simplify Global Education Inc VA$311,376 President $68,600 $73,709 2024
National Railroad Hall Of Fame Inc IL$311,239 Executive Director $40,000 $43,761 2024
Foundation For Mechanical Insulation VA$313,025 Program Manager/lead $44,179 $47,469 2024
Memphis-area Home Education Association Inc TN$309,622 Office Manager $9,472 $11,080 2024
The Georgetown School SC$309,543 Head Of School $39,000 $44,110 2025
Alaska Farmers Market Association AK$314,909 Co-director $43,307 $46,075 2024
New Life With Education KS$308,343 Member At Large $39,600 $49,015 2023
Sandy Springs Education Force Inc GA$315,023 Executive Dir. $46,020 $51,493 2024
Craftsmen Recreation Club Inc OH$308,238 Manager $55,680 $67,566 2023
Collierville Education Foundation TN$308,176 Managing Director $21,500 $25,149 2024
Central Ms Down Syndrome Society Inc MS$307,826 Executive Dir. $50,000 $63,801 2023
Chamber Of Commerce - Greater Beloit WI$315,450 Executive Director $80,474 $93,526 2024
Association Of Independent Schools FL$307,514 Executive Director $52,091 $54,456 2024
Two Bikes Chattanooga TN$317,905 Ceo $38,817 $45,405 2024
College For Kids MO$305,159 Director $22,000 $25,930 2024
Community Enhancement Foundation Of Plains KS$304,277 Member $6,507 $8,054 2023
West Virginians For Affordable WV$303,490 Executive Director $103,300 $124,466 2024
Explorium Denton Childrens Museum TX$320,020 Executive Dir. $40,080 $45,934 2023
Institute For Peaceable Communities Inc MA$320,233 President/executive Director/director $12,988 $12,653 2025
Chattanooga Outreach TN$320,394 President / Exec. Dir. $49,908 $58,379 2024
Being Built Together CA$302,850 President $65,695 $63,128 2024
Cincinnati Interfaith Workers Cente OH$302,833 Executive Di $75,561 $89,060 2024
Dream Bikes Inc WI$320,734 President $69,461 $80,727 2024
Syned CA$320,834 President & Ceo $39,000 $38,583 2023
Tarrant Literacy Coalition TX$320,903 Executive Di $67,500 $75,139 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 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 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 default76th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted71st

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 (David Fabiano) 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 432 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,217 is reasonable (approximately the 76th 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.