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PeerBasis
Compensation Comparability Determination

Eastportsouth Manor Teachers

Executive Director / CEO

EIN 260099756
NY · NTEE Y43
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ronald Oldenborg, Executive Director / CEO ($8,500) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $432,563 $8,500
$4,37410th
$16,30525th
$50,081Median
$66,04675th
$94,78990th
$8,500This org · 22nd
p10$4,374
p25$16,305
p50$50,081
p75$66,046
p90$94,789
$8,500

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 NY 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
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $33,707 2023
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $26,441 2023
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $53,452 2024
Ibew Local Union 697 Sub Fund IN$484,800 Trustee $66,084 $77,122 2024
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $64,061 2024
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $6,692 2023
Pennsylvania Association Of Retired State Employees PA$510,678 President $40,616 $43,668 2025
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,550 2024
Plumber & Pipefitters Local 333 MI$519,612 Former Chair $81,251 $92,809 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $1,000 2024
Njea Member Benefit Fund NJ$540,913 Trustee $437,789 $432,563 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $66,708 2024
Police Officers Association Of MI$333,252 President $45,930 $52,464 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,631 2023
Trustees Of Ibew Lu 363 Supplement NY$560,505 Union Trustee $61,230 $61,230 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $99,408 2023
Uaw Retirees Of Acc Benefit Trust DC$642,869 Committee Chair $12,928 $12,926 2023
Teamsters Legal Defense Trust DC$654,560 Trustee $49,117 $47,698 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted17th

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 (Ronald Oldenborg) 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 18 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,500 is reasonable (approximately the 22nd 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.