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PeerBasis
Compensation Comparability Determination

Rock & Wrap It Up Inc

Executive Director / CEO

EIN 113258486
NY · NTEE S81
FY ending 2024-02-29
June 9, 2026

This analysis benchmarks the total compensation of Syd Mandelbaum, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 585 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

585 organizations qualified on sector, size, and geography 585 within the band form the benchmarked peer set.

Distribution of comparable compensation

$554 total compensation of comparable organizations → $213,582 $24,000
$8,04110th
$23,77925th
$51,738Median
$78,15275th
$104,07890th
$24,000This org · 25th
p10$8,041
p25$23,779
p50$51,738
p75$78,152
p90$104,078
$24,000

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 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
1231-1235 Good Hope Road IncDC $135,004$11,642 990
Jamestown Regional Entrepreneur CenterND $135,026$91,738 990
East Peoria Community Foundation NfpIL $135,030$2,016 990
Community Property IncWI $134,760$18,344 990
Grow Grand Island IncNE $135,084$35,708 990
The Greater Wilkes-barre DevelopmentPA $134,703$12,447 990
Center For The Advancement Of The SteadyVA $135,130$123,353 990
Nuca Of Kentucky IncKY $135,192$46,369 990
Chamber Of Commerce Trenton MoMO $135,222$62,565 990
Interior Cabaret Hotel Restaurant &AK $135,245$14,273 990
Murray Main Street Program IncKY $134,398$56,103 990
Tennessee Latin American Chamber Of CommerceTN $135,769$67,680 990
Unite Here Education And Support FundNY $135,771$85,089 990
The Indus EntrepreneursOR $133,776$37,141 990
Egleston Square Main Street IncMA $133,546$54,675 990
Main Street Fairmont IncWV $136,324$2,313 990
Camba Economic Development CorporationNY $133,495$90,111 990
West Broadway Neighborhood AssociationRI $133,281$48,408 990
Air Institute CorporationMD $136,650$104,085 990
Community En AccionTX $133,058$113,467 990
Nwgm Title Holding Company Iii IncNH $132,850$19,433 990
Opportunity Wichita IncKS $132,579$34,207 990
North Dakota Construction CouncilND $132,470$14,573 990
Crosspointe Church Holding Co LlcGA $132,082$81,283 990
Midtown Raleigh Alliance IncNC $137,805$88,684 990

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 default25th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted18th

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 (Syd Mandelbaum) 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 585 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 25th 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.