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PeerBasis
Compensation Comparability Determination

Duxbury Student Union Association

Executive Director / CEO

EIN 200075397
MA · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Bradford, Executive Director / CEO ($94,389) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $345,670 $94,389
$20,99210th
$43,30425th
$70,763Median
$98,69475th
$129,68390th
$94,389This org · 72nd
p10$20,992
p25$43,304
p50$70,763
p75$98,694
p90$129,683
$94,389

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Cobalt Community ResearchMI $438,520$156,193 990
Pupusas For EducationNC $437,399$3,083 990
Usa Homestays IncIN $436,143$103,271 990
Daniel Academy AtlantaGA $435,866$24,019 990
East Side Institute For Group And ShortNY $440,618$90,502 990
Colorado Agricultural LeadershipCO $435,088$49,750 990
House Of ChampionsOH $434,760$39,037 990
The Landing Place IncIN $441,860$71,242 990
Mala'aiHI $442,003$70,993 990
Reaching Higher New Hampshire IncNH $434,231$119,190 990
Abundant EducationCA $433,979$91,935 990
Jackson Heart FoundationMS $432,432$52,675 990
Catch The Next IncTX $443,997$111,565 990
Uncw Research FoundationNC $444,105$59,211 990
Two BikesTN $432,119$41,696 990
Romanza St Augustine IncFL $446,105$22,719 990
Project ReapMA $429,301$159,433 990
Willie L Brown Jr Institute OnCA $429,244$107,864 990
Edina Education FundMN $448,216$62,439 990
Wisconsin Deca Center IncWI $427,921$21,606 990
Derry Preschool IncPA $450,059$57,757 990
Global Ties AlabamaAL $425,594$82,713 990
Sati Center For Buddist StudiesCA $425,533$32,735 990
Creative Strategies For ChangeCO $425,184$87,692 990
Business History ConferenceDE $451,653$21,167 990

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 MA 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 default72nd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted66th

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 (Susan Bradford) 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 425 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,389 is reasonable (approximately the 72nd 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.