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PeerBasis
Compensation Comparability Determination

Wpkn Incorporated

Executive Director / CEO

EIN 223162248
CT · NTEE A32Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rod Richardson, Executive Director / CEO ($51,500) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,270 total compensation of comparable organizations → $129,649 $51,500
$58,84610th
$73,46725th
$86,104Median
$102,63275th
$118,38590th
$51,500This org · 6th
p10$58,846
p25$73,467
p50$86,104
p75$102,632
p90$118,385
$51,500

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

OrganizationStateTotal revenueTotal compSource
Los Gatos Public Media IncCA $409,242$98,270 990
Grand Valley Public Radio CompanyCO $429,153$38,374 990
Andover Community Access & MediaMA $429,757$129,649 990
Vail Community Television CorporationCO $431,998$106,057 990
Orion Neighborhood Television CorporationMI $432,108$94,541 990
Pac 14 IncMD $394,672$63,876 990
New Orleans Access Television IncLA $389,938$73,655 990
Pacifica Community Television IncCA $379,493$112,725 990
Old Rochester Community TelevisionMA $377,761$85,305 990
Sandwich Area Community AccessMA $459,024$92,987 990
Berks Community TelevisionPA $468,073$52,050 990
Nutmeg Public Access Television IncCT $468,871$106,381 990
Davis Media AccessCA $483,763$74,238 990
Whitewater CommunityIN $341,443$69,052 990
Revere Community Media Center IncMA $488,966$90,392 990
Concord Community TvNH $339,601$65,007 990
Itasca Community Television IncMN $490,355$86,104 990
Greater Newburyport Community Media Hub IncMA $337,898$103,784 990
North Andover Community AccessMA $491,273$95,562 990
Wayland Community Access And Media IncMA $335,416$114,338 990
Golden Valley CommunityCA $493,956$63,659 990
Behold The Lamb MinistriesIL $331,541$63,511 990
Look Listen And Learn TvWA $497,648$96,655 990
Westford Community AccessMA $502,016$85,772 990
Foxboro Cable Access IncMA $505,779$128,285 990

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 CT 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 default6th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted6th

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 (Rod Richardson) 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 51 similarly situated organizations (Same NTEE sector (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,500 is reasonable (approximately the 6th 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.