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PeerBasis
Compensation Comparability Determination

The Fund For Modern Courts Inc

Executive Director / CEO

EIN 132597816
NY · NTEE I50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Kronstadt, Executive Director / CEO ($158,196) 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 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Denise Kronstadt — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO 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

$23,250 total compensation of comparable organizations → $235,824 $158,196
$45,50510th
$67,88025th
$91,010Median
$119,19875th
$140,76990th
$158,196This org · 89th
p10$45,505
p25$67,880
p50$91,010
p75$119,198
p90$140,769
$158,196

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
Pennsylvanians For Modern Courts PA$455,446 President & Ceo $150,087 $165,634 2024
Marion Winston Court Services AL$475,009 Director $112,544 $134,553 2024
The Spector Criminal Justice Training CT$486,702 Secretary $96,961 $103,579 2023
Clean Slate Utah UT$494,327 Executive Di $78,048 $91,010 2023
Vermonters For Criminal Justice Reform VT$502,546 Key Employee $97,490 $108,591 2024
Wisconsin Equal Justice Fund Inc WI$406,466 Executive Director $60,958 $70,452 2024
Athens-oconee Casa Incorporated GA$514,045 Executive Director $44,333 $49,330 2024
Rutland County Court Diversion And Restorative Justice Center Inc VT$521,340 Executive Director $68,540 $74,377 2025
Northeastern Indiana Casa Inc IN$350,955 Executive Di $25,881 $30,204 2024
Unshakeable NV$588,942 President $117,017 $129,804 2024
Center For Community Justice Inc IN$327,515 Executive Di $53,000 $63,679 2023
Social Justice Center Of Albany Inc NY$314,852 Admin Direct $23,250 $23,250 2024
Restorative Transitions Inc NC$314,503 Program Director $55,475 $65,308 2023
Black And Missing Foundation MD$602,887 Co-founder & Ceo $88,500 $91,563 2024
Citizen Dispute Resolution Services Inc MI$309,176 Executive Dir. $69,451 $79,330 2024
Children's Guardian Fund FL$613,554 Executive Di $88,000 $91,486 2024
Center For Justice And Human Dignity AZ$653,949 Executive Dir. $221,578 $235,824 2024
Casa Of Johnson County Inc TX$664,047 Executive Director $68,958 $76,336 2024
Capital Representation VA$665,724 Executive Di $119,480 $131,438 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default89th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted89th

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 (Denise Kronstadt) 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 (I50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $158,196 is reasonable (approximately the 89th 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.