Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Consortium For Executive Objectives

Executive Director / CEO

EIN 223620443
NJ · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Louis N Magazzu, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 464 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

464 organizations qualified on sector, size, and geography 464 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $285,063 $36,000
$11,65410th
$25,04225th
$44,993Median
$68,96675th
$96,82390th
$36,000This org · 39th
p10$11,654
p25$25,042
p50$44,993
p75$68,966
p90$96,823
$36,000

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
Interrwellness Retreat Center Inc TX$156,721 President $23,000 $25,769 2024
Strasburg Lions Club ND$156,806 Gaming Manager $24,700 $29,576 2025
Local 338 Charities Inc NY$156,060 Chairman $51,727 $53,898 2023
Selah Mountain Ranch CO$156,045 Director $47,911 $51,455 2024
Henry Fork Service Center VA$156,026 Executive Director $44,000 $48,989 2023
Pine Lake Community Club Inc WA$157,055 Operations Director $36,000 $36,099 2024
Alabama Asset Building Coalition AL$155,889 Executive Director $85,625 $106,666 2023
The Bass Foundation Inc NJ$155,859 Executive Director $58,542 $58,542 2024
Jacob's Well NE$155,773 Executive Di $44,100 $53,125 2024
Mosaic Inter-faith Ministries UT$157,344 Ceo $42,086 $48,244 2024
Girls On The Run Birmingham AL$157,440 Executive Dir. $35,313 $41,628 2025
Healthy Living Systems Inc CO$155,421 Executive Project Director $29,050 $31,199 2024
Loving Hands Ministries Inc GA$157,947 Director $29,035 $32,698 2024
Shepherds Of Love Ministries Inc OK$158,011 President/di $51,042 $62,950 2024
All Babies Cherished Inc NY$158,208 Executive Director $29,584 $29,941 2024
Mudcastle MN$154,581 President $13,500 $17,295 2021
Reaching 360 TN$158,822 President $84,800 $102,784 2023
Arts In Action Inc WV$153,275 Director $14,167 $17,180 2024
Hub Homeless Services Inc WI$153,094 Executive Director $44,040 $53,036 2023
Catalyst Center Inc KY$152,772 Excutive Director $30,750 $37,002 2024
Shepherd Place Inc KY$152,670 Executive Director $62,966 $75,768 2024
Flourish Ministries Inc CA$160,448 President $89,347 $88,963 2023
The River Fund Maine ME$152,458 Executive Director $75,000 $84,114 2024
Mattole Valley Resource Center CA$151,615 Executive Dir. $30,058 $28,321 2025
Power House Recovery Center TX$151,253 Dir Treasurer $29,389 $33,899 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 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 default39th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted36th

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 (Louis N Magazzu) 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 464 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 39th 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.