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PeerBasis
Compensation Comparability Determination

Nathalie & Theodore Jones Charitable

Executive Director / CEO

EIN 046864742
MA · NTEE T11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles F O'connell, Executive Director / CEO ($11,037) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charles F O'connell — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,141 total compensation of comparable organizations → $73,122 $11,037
$9,08010th
$9,89325th
$12,615Median
$32,62975th
$46,08090th
$11,037This org · 47th
p10$9,080
p25$9,893
p50$12,615
p75$32,629
p90$46,080
$11,037

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
Nathalie & Theodore Jones Charitable MA$58,341 Trustee $11,015 $11,015 2024
Lyn Stacie Getz Foundation Inc MD$59,459 President & Public Director $12,125 $12,615 2024
Nathalie & Theodore Jones Charitable MA$59,543 Trustee $9,991 $10,286 2023
Nathalie & Theodore Jones Charitable MA$55,065 Trustee $10,969 $10,969 2024
Nathalie & Theodore Jones Charitable MA$52,285 Trustee $10,643 $10,643 2024
Nathalie & Theodore Jones Charitable MA$49,309 Trustee $9,499 $9,499 2024
John & Claudia Holliman Affiliated Fund OK$69,424 Secretary $25,864 $32,629 2023
Nathalie & Theodore Jones Charitable MA$46,636 Trustee $9,296 $9,296 2024
Vogt Family Affiliated Fund Of The Okc OK$46,138 Secretary $25,864 $32,629 2023
Lezah Stenger Foundation MO$43,227 Director $35,676 $42,049 2024
Nathalie & Theodore Jones Charitable MA$42,944 Trustee $8,363 $8,610 2023
Nathalie & Theodore Jones Charitable MA$42,445 Trustee $9,197 $9,197 2024
Minnesota Foundation For Fiscal MN$74,212 Executive Director $3,766 $4,141 2024
Rancho Santa Fe Foundation CA$74,250 President & Ceo $21,459 $20,620 2024
Cynchealth Foundation Inc NE$74,951 Director & Ceo $14,250 $17,056 2024
Dentaquest Care Group Inc MA$39,146 President/director [7/20/2024 - 12/31/2024] $62,202 $62,202 2024
Faholo Foundation Inc MD$78,240 Director $29,328 $30,512 2024
Wisconsin Builders Foundation Inc WI$79,695 Executive Director $33,352 $38,761 2024
The Tyner Family Foundation OH$83,525 Treasurer $60,259 $73,122 2023

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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted42nd

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 (Charles F O'connell) 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 19 similarly situated organizations (Same NTEE sector (T11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,037 is reasonable (approximately the 47th 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.