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

262 Foundation Inc

Executive Director / CEO

EIN 043279990
MA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Kilduff, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 427 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

How comparable organizations were selected

427 organizations qualified on sector, size, and geography 427 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $315,983 $42,000
$16,23410th
$38,07825th
$59,462Median
$85,84575th
$117,46890th
$42,000This org · 30th
p10$16,234
p25$38,078
p50$59,462
p75$85,845
p90$117,468
$42,000

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.

OrganizationStateTotal revenueTotal compSource
Marshallese American Network For Interacting TogetherOR $300,457$70,066 990
Project DivaMN $300,416$86,230 990
C2e IncorporatedGA $300,619$7,354 990
Equalai Charitable FoundationDC $300,000$20,660 990
Eastern Educational ResourceOR $301,148$110,651 990
Pegasus Media ProjectTX $301,363$60,707 990
Lowcountry Maritime SchoolSC $299,340$72,854 990
Harbaugh Coaching Academy IncMD $298,889$26,756 990
Justice And Soul FoundationWA $298,489$35,901 990
Capacity CatalystTX $298,161$46,558 990
Cincinnati Interfaith Workers CenteOH $302,833$89,060 990
Being Built TogetherCA $302,850$63,128 990
Westminster Afc IncCO $297,458$16,733 990
West Virginians For AffordableWV $303,490$124,466 990
Gods' Warriors IncGA $297,298$80,563 990
Educare Central MaineME $296,987$32,857 990
Community Enhancement Foundation Of PlainsKS $304,277$8,054 990
Harpswell Neck Fire & Rescue IncME $296,538$6,686 990
Bad Girl Ventures IncKY $296,082$130,556 990
Game Meets Game IncMD $295,966$60,606 990
College For KidsMO $305,159$25,930 990
National Association OfDC $295,686$6,666 990
Impact Bay AreaCA $294,978$59,754 990
Fletcher Park Baptist Youth Foundation IncWY $294,388$59,884 990
Red Salmon ArtsTX $293,557$69,796 990

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 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)34th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted26th

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 (Timothy Kilduff) 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 427 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 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). 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.