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PeerBasis
Compensation Comparability Determination

Delaware Valley School For Exceptional Children Inc

Executive Director / CEO

EIN 222171632
NJ · NTEE B28Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Calderone, Executive Director / CEO ($153,648) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Calderone — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,109 total compensation of comparable organizations → $388,408 $153,648
$45,86610th
$67,52425th
$94,630Median
$128,37875th
$158,01490th
$153,648This org · 87th
p10$45,866
p25$67,524
p50$94,630
p75$128,378
p90$158,014
$153,648

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 NJ 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
T Klokhuis Inc NJ$1,015,368 Director $115,880 $118,946 2024
Atlas Academy Inc FL$1,007,952 President $147,121 $158,893 2024
No Limits Academy Inc FL$1,006,498 Board Member $9,647 $10,419 2024
Indianapolis Theological Seminary IN$1,005,522 President $128,425 $155,700 2024
Woodfield Academy Inc GA$1,018,892 Head Of Scho $76,031 $85,623 2025
🔒 82 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default87th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted86th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 87-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.