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PeerBasis
Compensation Comparability Determination

The Sumner Station Foundation

Executive Director / CEO

EIN 260328563
NJ · NTEE T30
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Raudenbush, Executive Director / CEO ($135,147) against every comparable organization that fit the selection criteria — 202 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

202 organizations qualified on sector, size, and geography 202 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,170 total compensation of comparable organizations → $331,888 $135,147
$7,53310th
$24,02925th
$43,193Median
$71,32375th
$106,39090th
$135,147This org · 95th
p10$7,533
p25$24,029
p50$43,193
p75$71,323
p90$106,390
$135,147

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.

OrganizationStateTotal revenueTotal compSource
Velocity Entrepreneurial DriveCA $239,741$109,528 990
The Jadyn Fred FundMT $240,925$32,979 990
Ted Lindsay FoundationMI $242,028$27,745 990
70x7 Foundation IncGA $242,895$58,185 990
Amphibian ArkMN $236,334$64,976 990
Blaze Credit Union FoundationMN $244,151$52,257 990
Biletnikoff FoundationCA $244,689$71,085 990
Illinois Counseling Association FoundationIL $235,273$70,884 990
Sfi Foundation IncPA $234,767$35,051 990
Light Of Life Performing ArtsPA $245,294$33,625 990
Saving Grace K9sNC $245,382$28,595 990
My Brother's Keeper InternationalTN $234,449$43,182 990
South Carolina Federal Credit UnionSC $246,692$70,736 990
Building Blocks FoundationOH $233,269$46,424 990
First Responders 1stNC $233,020$139,693 990
Full Circle FundCA $232,350$54,452 990
Infinite FamilyNY $232,148$91,612 990
The Woody Foundation IncFL $248,584$29,985 990
Freedom Project NetworkMS $231,398$48,936 990
Tibetan Children's Education FoundationMT $249,530$59,663 990
Hamblen County Foundation ForTN $230,307$35,319 990
Creating Caring CommunitiesCA $229,516$22,199 990
Chatham Education FoundationNC $251,114$57,679 990
Water282AL $252,689$61,508 990
Edgerton Hospital CapitalWI $253,430$11,262 990

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 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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Charles Raudenbush) 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 202 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,147 is reasonable (approximately the 95th 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.