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PeerBasis
Compensation Comparability Determination

The Foundation For Chabot-las Positas Community College District

Executive Director / CEO

EIN 237074515
CA · NTEE B82
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mr Jonah Nicholas, Executive Director / CEO ($123,893) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mr Jonah Nicholas — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$242 total compensation of comparable organizations → $264,738 $123,893
$4,73010th
$7,55725th
$19,266Median
$49,12475th
$89,90790th
$123,893This org · 96th
p10$4,730
p25$7,557
p50$19,266
p75$49,124
p90$89,907
$123,893

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 CA 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
Readability Matters CO$20,412 Chair $60,000 $66,627 2024
Relife Initiatives Corporation GA$20,705 Ceo $5,495 $6,587 2023
Briercrest College And Seminary Usa WA$20,749 Officer $99,132 $105,819 2023
Mcgehee Mens Club Inc AR$20,118 Secretary $10,984 $14,298 2024
Alumnae Association Of The Lenox Hill NY$21,224 President/editor Of Echo $10,000 $10,773 2023
Sizer School Foundation Inc MA$21,296 Board Memeber $6,749 $7,231 2023
Norris Square Education Corporation PA$21,499 Ceo-xiente $16,868 $19,480 2024
The Professional Institute For PA$21,644 Executive Director $35,000 $41,615 2023
Highland School Inc WV$19,261 President $500 $611 2025
The Joy School Endowment Fund TX$19,241 School President/head $23,705 $27,461 2024
Spotsylvania Education Foundation VA$19,043 Executive Director $5,049 $5,812 2023
Faribault Rotary Youth Services Inc MN$19,024 President $6,400 $7,135 2025
The Exploris Foundation NC$22,055 Board Member $9,462 $11,656 2023
South Central Library System Foundation WI$18,899 Secretary $32,631 $40,632 2023
Dr J E Green Educational Trust AL$18,849 Trustee $11,975 $15,425 2023
Building Industry Association Of OH$18,843 Executive Director $16,606 $20,970 2023
Elias E Tucker Trust Fund ME$22,394 President/director $228,295 $264,738 2024
The Ernest Becker Foundation WA$18,459 Executive Director $14,900 $15,905 2023
Tlbu Foundation Inc NJ$18,289 Secretary/treasurer $30,000 $30,220 2025
Achieving Academic Success CO$22,822 Executive Director $17,050 $18,933 2024
Local 417 Scholarship Fund NY$22,978 Trustee $108,364 $110,477 2025
Literacy Volunteers Of Fauquier County VA$23,398 Executive Director $11,000 $12,300 2024
Laker Educational Foundation MN$23,401 Executive Dir. $6,590 $7,346 2025
Wise Earth School Of Ayurveda NC$17,477 President $22,000 $26,325 2024
Mabel K Toops Scholarship Trus IN$17,308 Truwstee $250 $305 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default96th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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 (Mr Jonah Nicholas) 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 70 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $123,893 is reasonable (approximately the 96th 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.