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PeerBasis
Compensation Comparability Determination

Through Our Eyes

Executive Director / CEO

EIN 233003794
PA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary T Barkowski, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary T Barkowski — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$735 total compensation of comparable organizations → $65,633 $30,000
$7,98810th
$17,69325th
$33,770Median
$43,26875th
$58,07490th
$30,000This org · 42nd
p10$7,988
p25$17,693
p50$33,770
p75$43,268
p90$58,074
$30,000

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 PA 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
Blessed Beginnings Inc CA$105,252 President $825 $735 2023
Community Express Inc TX$98,897 President $40,000 $41,308 2023
The Depot Program ME$97,537 Directorpresident $18,900 $18,489 2025
Children's Discovery Academy Inc MI$115,910 Director & S $15,857 $16,897 2023
Joyful Noise Inc WV$93,723 Executive Director $35,877 $37,949 2025
Potter-dix Early Learning Facility NE$121,947 Executive Director $30,000 $33,312 2023
Adams Clubhouse - Quality Care For Special Needs AR$90,822 Executive Director $5,486 $6,184 2024
Dover Educational & Community Center Inc DE$125,155 Office Manager And Head Teacher $9,320 $9,421 2023
Fueling Embers Youth Ministry MO$128,445 President $35,120 $37,301 2024
Iea Children's Fund ID$76,086 Treasurer $54,884 $58,547 2024
Crystal Garden Children's Center Inc MA$75,243 President $51,520 $45,228 2025
Human Resource Center Inc CO$140,668 Executive Director $49,828 $46,677 2025
Trinity Empowerment Consortium Inc FL$140,800 Executive Director $41,707 $39,289 2024
Belknap Child Development Center MI$146,708 Treasurer $55,994 $57,956 2024
Nursery Rhyme Inc LA$148,508 President $59,440 $65,633 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $26,576 2023
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $8,439 2025
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $22,000 2024
Knowledge Is Power Foundation CA$159,673 President $39,000 $33,770 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted42nd

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 (Mary T Barkowski) 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 19 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 42nd 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.