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PeerBasis
Compensation Comparability Determination

Oea Educational Foundation

Executive Director / CEO

EIN 043618101
OH · NTEE B60
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Collins Murdock, Executive Director / CEO ($72,639) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Patricia Collins Murdock — reported title “OEA EXECUTIVE DIRECTOR, EX OFFICIO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$197 total compensation of comparable organizations → $428,489 $72,639
$5,07610th
$10,16925th
$17,793Median
$44,55975th
$105,95090th
$72,639This org · 83rd
p10$5,076
p25$10,169
p50$17,793
p75$44,559
p90$105,950
$72,639

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 OH 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
State Of Maryland Literacy Association Inc MD$28,978 Treasurer $5,508 $5,006 2023
Casper College Education Trust WY$28,887 Executive Director $43,990 $44,474 2024
Palm Beach County Literacy Coalition FL$29,472 President $15,581 $13,820 2024
Slover Library Foundation VA$28,481 Chairman & President $145,000 $136,089 2023
Yeshiva Toras Chaim Of Greater FL$30,000 Director $66,080 $60,341 2023
The Aspire Difference Foundation Inc GA$30,000 President $15,892 $15,532 2023
Alliance Aft Education Center Inc TX$30,267 Coordinator $10,100 $9,820 2023
Actschools Incorporated KY$30,472 Headmaster $10,440 $10,317 2025
Wave Enterprises Inc CA$30,717 President $49,666 $40,491 2024
Ntra Charities Inc KY$31,126 Ceo $15,681 $15,906 2024
Plumbers & Pipefitters Local 104 Scholarship Fund MA$27,060 President $90,715 $79,238 2023
Colorado Association For The Education Of Young Children CO$31,460 Executive Director $7,843 $7,610 2022
Penfield Montessori Academy Inc WI$31,509 Chair $10,076 $9,935 2024
Sheffield Township Library PA$26,715 Librarian $15,152 $14,266 2024
Berlin Free Library Association CT$26,698 Head Librarian $15,068 $13,339 2024
New Mexico Tech University Research Park NM$31,646 Vice President $30,919 $31,398 2024
Books From Birth TX$31,847 Board Member - President And Treasurer $6,300 $5,950 2024
American Chiropractic Foundation VA$26,437 Executive Vice President $17,826 $16,731 2023
Topass Foundation CA$31,984 President $3,632 $2,961 2024
The Freidenrich Support Foundation CA$26,259 Director/secretary/treasurer $31,436 $25,629 2024
Hedin-hartnagel Memorial Fund MN$32,205 Executive Secretary $9,996 $9,601 2023
Tidioute Library Association Inc PA$25,967 Executive Director $20,873 $20,234 2023
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $41,027 2023
Cardinal Funds Inc IN$25,806 Board Member $30,811 $31,583 2023
Raise A Child Of The Carolinas NC$25,544 Ceo $3,992 $3,894 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default83rd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted85th

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 (Patricia Collins Murdock) 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 95 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,639 is reasonable (approximately the 83rd 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.