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PeerBasis
Compensation Comparability Determination

Nj Guard Training Academy Inc

Executive Director / CEO

EIN 264426020
NJ · NTEE B30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,862 total compensation of comparable organizations → $219,616 $37,500
$10,37110th
$26,02525th
$62,117Median
$106,14775th
$148,65790th
$37,500This org · 34th
p10$10,371
p25$26,025
p50$62,117
p75$106,147
p90$148,657
$37,500

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 NJ 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
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $29,873 2024
Destinyworks IN$226,555 Executive Director $150,000 $172,087 2024
Latino Learning Center Inc TX$231,223 President & $57,500 $64,421 2023
Simply Circus Corp MA$231,254 General Manager $60,275 $58,925 2024
The Trade School At Sbe Inc CA$223,824 President $64,227 $62,117 2023
The Daruby School MO$235,114 Executive Director $21,000 $24,198 2024
Incremental Development Alliance AR$220,700 Executive Director $126,192 $158,871 2023
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $126,729 2024
United Union Of Roofers Local 119 IN$219,578 President $91,697 $105,198 2024
Hastings Foundation For MS$240,000 President $62,000 $77,340 2023
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $138,194 2023
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $102,632 2024
The Columbia School Linguistic NJ$203,734 President $10,000 $9,463 2025
Cocal Gracias AZ$253,446 President And Director $46,548 $48,701 2024
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $155,201 2023
Ed3 Galaxy NY$266,626 Vice President $30,006 $30,369 2023
Colorado Bioscience Institute CO$266,856 President $9,942 $10,371 2024
Ignite Classical School LA$268,464 Head Of School $4,251 $5,092 2024
Pullman Tech Workshop IL$268,572 Officer $24,333 $26,025 2024
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $64,934 2023
Alliance For Technology Education In TX$271,735 Executive Director $72,047 $80,719 2023
Iron Workers Local 33 Apprentice NY$272,440 Coordinator $88,438 $86,939 2024
Medical Training Academy OR$179,933 President $19,617 $19,818 2024
Local Union #143 Operative Plasterer's IL$178,306 Chairman $76,205 $81,503 2024
Wellness Council Of Wisconsin Inc WI$279,775 Executive Director $101,900 $115,774 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 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 default34th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted32nd

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 (Patrick) 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 41 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 34th 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.