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

Cocodrilo Development Corporation

Executive Director / CEO

EIN 043777657
NY · NTEE B112
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Scott Gaynor, Executive Director / CEO ($236,798) against every comparable organization that fit the selection criteria — 135 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

135 organizations qualified on sector, size, and geography 135 within the band form the benchmarked peer set.

Distribution of comparable compensation

$759 total compensation of comparable organizations → $606,224 $236,798
$7,15910th
$19,36625th
$41,978Median
$77,22475th
$125,03690th
$236,798This org · 98th
p10$7,159
p25$19,366
p50$41,978
p75$77,224
p90$125,036
$236,798

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Wheaton Academy InstituteIL $277,752$42,817 990
The Columbia Education FoundationPA $278,150$6,797 990
Bloomfield Educational FoundationNJ $278,316$32,369 990
Literacy Volunteers Of BangorME $280,275$57,868 990
Love 4 One Another CharitiesMN $275,303$93,891 990
Lau Health Foundation IncNY $280,828$357,341 990
Teaching & Learning CollaborativeOH $273,108$7,555 990
Bynum School Endowment Fund Management IncTX $272,653$8,324 990
Foundation For Science And MathematicsLA $284,210$66,802 990
Fund For UcapRI $285,112$32,377 990
Lamplighter Educational Group IncFL $270,516$26,856 990
Boys Hope Girls Hope Academy ProgramOH $286,526$28,249 990
Woodbourne Center Charitable TrustMN $269,070$36,639 990
Touro Law Center Development FoundationNY $267,980$123,120 990
Wayland Public Schools ParentMA $267,530$6,276 990
Chambersburg Area School DistrictPA $288,431$9,095 990
The Bridge-a Joseph Company IncTN $266,814$25,969 990
Rudolph And Florence NadbathCA $289,684$25,321 990
Community Home-school CoopWA $290,070$10,941 990
Galion City Schools Boosters ClubOH $290,242$2,813 990
Newtown Parent Connection IncCT $265,273$74,554 990
The Harrisburg Academy FoundationPA $265,069$17,926 990
The Finneytown Schools EducationalOH $291,446$51,592 990
The Buffalo And Western New York Soccer BoostersNY $293,393$4,106 990
Machik CorpDC $293,539$69,677 990

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 NY 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 default98th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Scott Gaynor) 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 135 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $236,798 is reasonable (approximately the 98th 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.