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PeerBasis
Compensation Comparability Determination

Whole School Leadership

Executive Director / CEO

EIN 263645712
IL · NTEE B112
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Minardi, Executive Director / CEO ($86,000) against every comparable organization that fit the selection criteria — 133 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Minardi — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

133 organizations qualified on sector, size, and geography 133 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,189 total compensation of comparable organizations → $542,845 $86,000
$5,71310th
$16,67925th
$31,455Median
$61,90575th
$93,82190th
$86,000This org · 88th
p10$5,713
p25$16,679
p50$31,455
p75$61,905
p90$93,821
$86,000

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 IL 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
Santa Clara City Library CA$246,620 Executive Dir. $95,968 $84,292 2024
Santiago Canyon College Foundation CA$246,541 Interim Executive Director (April '23-jun '23) $59,204 $53,537 2023
Ontario-montclair Schools Foundation CA$246,287 Omsf Director $46,396 $41,954 2023
Stafford Education Foundation Incor VA$246,262 Executive Di $50,000 $49,106 2024
Plano Works Leadership Foundation TX$245,302 President/ceo $18,331 $18,170 2025
Northeast Kansas Library Foundation Inc KS$248,500 System Director $39,198 $43,074 2024
Norwin School District Community Foundation PA$248,891 Director $78,101 $81,563 2023
New Brunswick Education Foundation NJ$243,793 Executive Di $60,000 $54,490 2024
Georgia Association Of Student GA$251,053 Executive Di $2,500 $2,557 2024
Weilenmann Enrichment Corporation UT$252,634 Executive Director $10,252 $10,988 2023
Panther Creek Band Boosters NC$253,020 Band Director $5,000 $5,255 2024
Viking Booster Club ID$239,718 Concession Stand Mrg $6,130 $6,829 2023
College Of Idaho 2nd Century Fund ID$254,153 Vp Finance & Administration $14,291 $15,464 2024
National Inventors Hall Of Fame Selection OH$238,787 President $74,158 $82,253 2023
The Academic Council On The Un System Inc DC$238,663 Executive Director $99,998 $91,895 2023
Kfbsf Inc NC$237,983 Director $81,759 $85,929 2024
Rouse Hsfbbc TX$236,504 Bookkeeper $8,300 $8,445 2024
Imagine America Foundation VA$236,304 President & Ceo $145,399 $147,018 2023
North Dakota High School Coaches ND$234,192 Executive Secretary $10,200 $11,386 2024
Ferdinand Building Development MA$233,859 Treasurer/chief Of Operations $30,741 $28,099 2024
Disability In Wisconsin Inc WI$260,068 Executive Director Current $118,750 $126,148 2024
Re-imagining Migration Inc MA$232,236 Executive Director $215,532 $202,825 2023
Cornish Foundation WA$228,749 President (Thru 7/24) $25,694 $22,796 2025
The Harrisburg Academy Foundation PA$265,069 Head Of School $15,824 $16,051 2024
The Wayne Hospital Foundation Inc OH$228,137 President/ceo $42,978 $47,669 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default88th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted55th

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 (Kathleen Minardi) 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 133 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,000 is reasonable (approximately the 88th 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.