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PeerBasis
Compensation Comparability Determination

Nemra Education Foundation

Executive Director / CEO

EIN 133523027
IN · NTEE B80Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jim Johnson, Executive Director / CEO ($15,346) against every comparable organization that fit the selection criteria — 144 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: Jim Johnson — reported title “SECRETARY/PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$143 total compensation of comparable organizations → $430,356 $15,346
$3,18710th
$8,15725th
$17,098Median
$44,31575th
$102,86090th
$15,346This org · 47th
p10$3,187
p25$8,157
p50$17,098
p75$44,315
p90$102,860
$15,346

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 IN 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
Alleghany Highlands Regional Library Foundation VA$39,981 Secretary $22,953 $20,474 2025
Our Turn Action Network Inc NY$39,938 Ceo $41,926 $36,986 2023
Point Park University Foundation PA$40,063 President (Exited 1/23) $442,037 $430,356 2023
Talent Learning Center Inc NY$39,884 President $12,000 $10,586 2023
Capo Beach Christian School CA$39,858 President $67,650 $53,966 2025
Illinois Education Association IL$40,330 President $82,125 $78,823 2023
Green Town Properties Inc NC$39,550 President $91,458 $92,258 2023
As-suffah Academy PA$39,533 Teacher $14,000 $13,239 2024
Coachella Valley Unified School District CA$39,498 President $21,198 $17,870 2023
Vicki Romero Foundation AZ$39,354 President $19,350 $17,647 2024
Kipp St Louis Facilities Fund MO$40,853 Chairman $51,519 $53,272 2023
Ipc Education Foundation IL$39,047 President $129,837 $121,041 2024
Oklahoma Parents For Student OK$39,043 Executive Di $112,493 $117,462 2024
Hastings College Foundation NE$38,520 Interim Exec Director (End 1/2023) $14,228 $14,940 2023
Thayer Academy Charitable Trust MA$41,464 Trustee Thru 6/30/2024 $42,743 $36,422 2024
Matrona Foundation NC$38,470 Headmistress $167,987 $169,457 2023
Tom Green County Adult Literacy Council TX$41,497 Executive Director $38,110 $36,150 2024
Friends Of The Muenster Public Library TX$41,553 Librarian $18,836 $17,867 2024
Every Student Counts Inc CA$38,283 Foundation Manager $85,005 $69,604 2024
Nacm Scholarship Foundation Inc MD$38,260 President $18,945 $17,292 2023
World Trade Center Delaware DE$38,245 President $46,667 $44,610 2023
Kathryn Long Scholarship Fund WI$38,095 Co-trustee $3,818 $3,684 2025
Bartlett Education Foundation TN$37,958 Executive Director $18,470 $18,954 2023
Language Connects Foundation VA$37,709 Executive Director $47,104 $43,128 2024
The John Tramontano Jr Educational PA$42,298 President/tr $14,222 $13,449 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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)41st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Jim Johnson) 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 144 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,346 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.