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

Comprehensive Action Model For

Executive Director / CEO

EIN 050573375
NY · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Louis Panzanaro, Executive Director / CEO ($11,685) against every comparable organization that fit the selection criteria — 514 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Louis Panzanaro — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

514 organizations qualified on sector, size, and geography 514 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $474,325 $11,685
$5,06910th
$13,83525th
$31,183Median
$54,50575th
$82,10290th
$11,685This org · 21st
p10$5,069
p25$13,835
p50$31,183
p75$54,505
p90$82,102
$11,685

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Local Union 45 Ubc&ja NY$99,355 Chairman $10,850 $10,267 2025
Arema Educational Foundation MD$99,385 Executive Di $73,040 $73,400 2024
New Aberdeen College NC$98,710 President $17,224 $19,130 2024
Maxmath Tutoring Online Inc Florida Branch FL$99,657 Executive Director-ceo $1,072 $1,082 2024
Mscbs Support Corporation NE$99,990 President $6,137 $6,912 2025
Kanu I Ka Pono Inc HI$100,000 Ceo/chairman $23,650 $22,173 2025
Sparkreach Leadership Institute CA$100,000 Director $66,583 $61,801 2024
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $77,552 2023
Iowa School For The Deaf Foundation IA$98,158 President $28,502 $33,545 2024
Olney Charter High School PA$98,022 Principal $261,991 $289,131 2023
Oklahoma Health Sciences Facility OK$100,174 Secretarytreasurer Director $69,412 $82,157 2024
Colorado Longitudinal Study CO$100,346 Ceo & Secret $101,061 $104,164 2024
Peruna East Corporation TX$97,750 President $85,562 $91,999 2024
Hispanic Contractors Association De San TX$97,730 Executive Dir. $65,025 $69,917 2024
Southwest Christian Academy CA$97,710 Executive Director $16,255 $15,088 2024
Duranno Father School Usa WA$100,508 President $12,000 $11,549 2024
Foundation For Excellence In Public Education In Clarke County Ga Inc GA$97,615 Exec. Director $10,000 $11,127 2023
Stephen E Pocztowski Memorial IL$100,658 President $73,095 $77,244 2024
Roofers Local 149 Mid-michigan Joint Apprenticeship Fund MI$97,516 Trustee $1,159 $1,324 2023
Washington County Charitable WI$100,770 Executive Di $78,167 $87,749 2024
Yeshiva Elementary Inc FL$100,796 Vp & Principal $108,750 $113,058 2023
Harrisonburg Education Foundation Inc VA$97,298 Executive Director $69,062 $69,830 2025
Suda E Butler High School KY$100,966 Treasurer $1,800 $2,078 2024
Evolve Mentoring NC$100,977 Executive Director $41,333 $49,201 2022
Building And Construction Laborers Local OH$97,052 Trustee $111,278 $126,688 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 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 default21st
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted19th

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 (Louis Panzanaro) 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 514 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,685 is reasonable (approximately the 21st 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.