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PeerBasis
Compensation Comparability Determination

The Education And Research Foundation

Executive Director / CEO

EIN 136263835
NY · NTEE B99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claire Rosenzweig, Executive Director / CEO ($47,500) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,655 total compensation of comparable organizations → $205,957 $47,500
$50,42710th
$68,12525th
$94,049Median
$126,23775th
$161,27490th
$47,500This org · 9th
p10$50,427
p25$68,125
p50$94,049
p75$126,237
p90$161,274
$47,500

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
Solid Waste Association Of North America NY$418,738 Director $18,120 $18,655 2023
The Restorative Center Inc NY$422,887 Excutive Director $130,769 $130,769 2024
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $92,658 2023
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $73,069 2025
Empire 8 NY$453,359 Commissioner $181,158 $181,158 2024
The Bella Abzug Leadership Institute Inc NY$343,203 Founder And Ceo $102,898 $102,898 2024
The Black Institute Inc NY$337,742 President $50,292 $50,292 2024
One Story Inc NY$514,304 Director $51,637 $51,637 2024
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $67,500 2024
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $70,000 2024
Cora Incorporated NY$530,457 Executive Director (Non-voting) $81,486 $83,893 2023
Hudson River Park Mothers Group Org NY$278,260 Director $130,000 $126,649 2025
Laborers Local No 91 NY$537,112 Administrato $205,957 $205,957 2024
Zmi Foundation Inc NY$540,233 Executive Director $60,000 $60,000 2024
Adams Street Foundation Inc NY$540,582 Executive Director $99,808 $102,756 2023
3 Ds Aftercare Inc NY$542,575 Executive Director $80,096 $85,843 2022
Prep4all Inc NY$549,656 Managing Director $157,533 $162,186 2023
The Elija Foundation Inc NY$551,541 Ceo $20,392 $20,392 2024
Stoked Mentoring Inc NY$554,212 President Thru 12/16/24 $153,070 $153,070 2024
Groove With Me Inc NY$558,318 Founder & Executive Direct $125,000 $125,000 2024
Start Lighthouse NY$560,929 Executive Director $99,716 $99,716 2024
Catskill Hudson Area Health Educati NY$565,423 Executive Di $95,439 $95,439 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 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted5th

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 (Claire Rosenzweig) 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 22 similarly situated organizations (Same NTEE sector (B99) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,500 is reasonable (approximately the 9th 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.