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PeerBasis
Compensation Comparability Determination

Btcf Resources Inc

Executive Director / CEO

EIN 043585223
MA · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Mikulich Btcf, Executive Director / CEO ($38,088) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Mikulich Btcf — reported title “INTERIM PRESIDENT/CEO, EFF. 9/2024”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,290 total compensation of comparable organizations → $301,220 $38,088
$9,06110th
$23,26925th
$31,465Median
$56,69475th
$152,70890th
$38,088This org · 59th
p10$9,061
p25$23,269
p50$31,465
p75$56,694
p90$152,708
$38,088

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
Foundation Property Inc PA$38,813 President/ceo $23,750 $27,135 2023
North Hudson Community Action Foundation Inc NJ$39,288 Director $3,399 $3,290 2025
Boston Charitable Trust Fund MA$39,359 Cfo, Collector-treasurer $27,099 $27,099 2024
Shaevsky Family Foundation MI$38,406 Treasurer $26,189 $30,081 2024
Local 2222 Ibew Benevolent Fund Tr MA$38,181 President Trustee/ Retired 12/2023- Deceased $8,510 $8,761 2023
Hudson Headwaters Health Foundation Inc NY$40,105 Ceo Of Hhhn & Ex Officio $86,967 $87,452 2024
Gershenson Family Support Foundation MI$37,876 Secretary/treasurer $26,189 $30,081 2024
Hope Church Endowment Fund MI$36,762 Director $50,000 $59,128 2023
Unc Health Rockingham NC$36,401 Director $47,207 $55,883 2023
Perlman Family Foundation Inc NJ$41,826 Secretary And Treasurer $11,500 $11,764 2023
Ccarc Foundation Inc CT$43,262 Ceo $22,077 $23,715 2023
Zlotoff Family Support Foundation MI$34,634 Treasurer $26,189 $30,081 2024
John O Anthony TX$44,310 Trustee $5,304 $6,079 2023
Wagner Descendant's Foundation IL$33,620 Secretary $121,518 $136,871 2023
Anoka Hennepin Credit Union MN$33,076 Treasurer $39,821 $45,080 2023
Civie And Earl Pertnoy Family FL$45,067 Board Member $279,869 $301,220 2023
Tena & Fred Oates Foundation SC$31,843 Secretary $245,029 $284,465 2024
Tesomas Alumni Camping Trust WI$31,588 Scout Executive/secretary $41,309 $48,009 2024
Griffith Centers For Children CO$29,137 President/ceo $144,760 $154,468 2024
Downtown South Bend Inc Foundation IN$49,393 Exec Directo $13,631 $15,996 2024
The Opaline Fund CA$28,311 Treasurer/asst. Sec./direc $50,736 $48,753 2024
The Miss America Foundation Inc NJ$50,215 Ceo $174,352 $178,348 2023
Lawrence C Sherman Family Foundation OH$50,287 Treasurer Thru 6/29/23 $40,331 $48,940 2023
Martha O'bryan Foundation Inc TN$50,818 Ceo $20,575 $24,778 2023
Woodland Public Charity MO$50,822 Program Manager $12,500 $14,733 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Katherine Mikulich Btcf) 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 32 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,088 is reasonable (approximately the 59th 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.