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PeerBasis
Compensation Comparability Determination

Njsa Inc

Executive Director / CEO

EIN 061448880
CT · NTEE O99Z
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Gerardi, Executive Director / CEO ($16,000) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kim Gerardi — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,670 total compensation of comparable organizations → $145,812 $16,000
$14,24210th
$32,70025th
$67,439Median
$86,45375th
$102,81890th
$16,000This org · 15th
p10$14,242
p25$32,700
p50$67,439
p75$86,453
p90$102,818
$16,000

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 CT 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
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $92,397 2024
Projectivity Group Inc NY$440,425 Executive Director $42,692 $42,234 2024
Harvest Foundation Inc MO$458,249 President $1,440 $1,670 2024
Methow Valley Nordic Ski Educational Foundation WA$458,321 Executive Director $28,123 $26,854 2025
Future Urban Leaders WI$459,581 Executiver Director - Current $96,519 $110,353 2024
North Manatee Soccer Club FL$459,982 General Manager $22,000 $22,043 2025
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $58,046 2024
The Elm Project CT$429,437 Executive Director $89,040 $91,396 2024
Hillside Connection CO$473,882 Founder $64,581 $67,794 2024
Carolina Winter Ensemble Association Inc SC$423,236 President $7,903 $9,293 2023
True North Youth Program CO$480,090 Executive Director $90,815 $95,332 2024
Jeremiah Foundation Inc VA$486,306 Executive Dir $66,371 $70,157 2024
Team Wilderness Inc NJ$486,965 Executive Dir. $82,308 $80,452 2024
Island Waldorf Community Inc MA$487,149 Director & Teacher $14,975 $15,167 2023
Therapeutic Ranch For Animals And Kids AZ$488,233 Executive Director $76,369 $80,406 2024
Children's Services Council Of FL$492,184 Executive Director/ceo $83,962 $86,351 2024
Actup Theater Inc CT$405,607 Executive Director $132,805 $140,345 2023
Youth Fund Of Southern California CA$492,806 Trustee $30,000 $28,360 2024
Restore Assemble Produce WA$403,672 Executive Director $78,500 $76,941 2024
The Bottomless Toy Chest Inc MI$494,488 Executive Di $21,539 $24,339 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $145,812 2023
Focusedkids CO$398,476 Executive Director $71,500 $75,057 2024
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $57,060 2024
Youth In Focus WA$506,902 Executive Dir. $113,765 $111,506 2024
Montanova Stables Foundation VA$507,291 President $36,400 $39,613 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted13th

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 (Kim Gerardi) 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 75 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,000 is reasonable (approximately the 15th 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.