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PeerBasis
Compensation Comparability Determination

Caesar Rodney Institute

Executive Director / CEO

EIN 262176691
DE · NTEE W24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Toedtman, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,536 total compensation of comparable organizations → $146,835 $52,000
$16,71810th
$31,99325th
$66,981Median
$106,79375th
$125,71890th
$52,000This org · 33rd
p10$16,718
p25$31,993
p50$66,981
p75$106,793
p90$125,718
$52,000

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 DE 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
Better Wyoming WY$373,140 Executive Di $67,494 $73,812 2023
Minnesota Voters Alliance MN$367,012 Executive Director $108,805 $106,650 2024
True Texas Education Corporation TX$393,945 Director $100,000 $99,230 2024
The Rendell Center For Civics And PA$356,748 Executive Director $105,278 $107,222 2023
Fairvote Minnesota Foundation MN$397,347 Executive Director $101,632 $99,619 2024
Bikewalk North Carolina NC$329,878 Executive Di $65,250 $65,156 2025
Good Knights Inc OH$322,579 Executive Director $13,750 $14,447 2024
Taxpayer Foundation Of Oregon OR$321,399 Executive Director $113,450 $107,599 2023
Wyoming Donor Alliance WY$298,228 Executive Di $27,920 $30,534 2023
Committee For A Unified Independent NY$290,721 President & Ceo $145,093 $130,059 2024
Mormon Women For Ethical Government Foun UT$463,124 Executive Dir. $50,906 $53,210 2023
Fundacion Agenda Ciudadana Inc PR$287,314 Treasurer $22,221 $22,221 2023
The Maryland Public Policy Institute Inc MD$472,932 President & Ceo $23,000 $21,330 2024
Espacios Abiertos Puerto Rico Inc PR$473,260 Excecutive Director $126,000 $126,000 2023
Endowment For Middle East Truth MD$473,288 Executive Director $153,785 $146,835 2023
Ventura County Regional Defense Partnership CA$274,910 Co-chair Public Member $50,400 $42,059 2025
Carbon Business Development Council NY$479,911 Director & Board Chair $139,517 $125,061 2024
Big Sky Fifty Five Plus MT$489,187 Executive Director $62,500 $68,805 2023
C4c Oakland Action Inc CA$261,369 Org. Director $37,917 $32,479 2024
Coalition For Open Democracy NH$258,105 Excutive Director $60,414 $56,972 2023
Free State Project Inc NH$256,959 Executive Director $3,750 $3,536 2023
March To The Polls TX$498,297 Executive Director $91,666 $88,615 2025
Wisconsin Family Action WI$502,418 President $50,979 $52,814 2024
South Asian Impact Foundation DC$523,620 Executive Director $16,934 $14,741 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE cost of living and 2023 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 DE 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 default33rd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted33rd

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 (John Toedtman) 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 24 similarly situated organizations (Same NTEE sector (W24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 33rd 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.