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PeerBasis
Compensation Comparability Determination

Partners For Education And Business Inc

Executive Director / CEO

EIN 161452100
NY · NTEE O53Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Randall B Wolken, Executive Director / CEO ($72,107) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Randall B Wolken — reported title “PRESIDENT, MACNY”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,646 total compensation of comparable organizations → $151,850 $72,107
$17,78110th
$37,48725th
$58,495Median
$99,95575th
$112,17490th
$72,107This org · 56th
p10$17,781
p25$37,487
p50$58,495
p75$99,955
p90$112,174
$72,107

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
Youth Entrepreneur Institute DC$452,769 Executive Director $98,000 $97,688 2024
Womens Coaching Alliance CA$446,295 Executive Dir. $23,077 $22,636 2024
The Uhuru Foundation VA$435,027 President $84,615 $92,805 2024
Jews For Entrepreneurship CA$431,726 President $13,177 $12,925 2024
Mentors Project Of Bibb County Inc GA$511,880 Executive Di $100,115 $114,348 2024
Oregon Business Academy OR$521,817 Manager $25,718 $27,931 2023
Finish First Academy CA$556,090 Ceo $52,880 $53,401 2023
The Next It Girl SC$347,612 Ceo $33,336 $40,672 2023
Life Skills Foundation NC$327,556 Executive Director $48,717 $57,180 2024
Edtunity Institute Inc VA$321,200 Director $5,000 $5,646 2023
Ownership Is The Future Inc DC$307,166 President $60,000 $59,809 2024
3 Seeds Mentoring Group Nfp IL$611,805 Bd Mbr; Exec Dir $98,500 $110,000 2024
Film2future CA$621,194 Director Of Operations $108,836 $106,755 2024
Condor Initiative MA$655,290 President (Through 8/24) & Director $43,077 $43,972 2024
Junior Achievement Of Lincoln Inc NE$665,773 President $124,289 $151,850 2024
City Startup Labs Inc NC$685,736 Executive Director $81,667 $95,854 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 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 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted100th

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 (Randall B Wolken) 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 16 similarly situated organizations (Same NTEE sector (O53), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,107 is reasonable (approximately the 56th 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.