Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Rochester Education Foundation Inc

Executive Director / CEO

EIN 270132133
NY · NTEE B12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amy Stein, Executive Director / CEO ($32,500) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$792 total compensation of comparable organizations → $472,927 $32,500
$6,70410th
$15,72425th
$35,642Median
$69,38675th
$90,87490th
$32,500This org · 46th
p10$6,704
p25$15,724
p50$35,642
p75$69,386
p90$90,874
$32,500

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
Mandela International Magnet School Education Foundation NM$203,289 Treasurer $3,000 $3,468 2024
Hallsville Isd Education Foundation TX$201,469 Executive Dir. $20,000 $21,505 2024
Western Dairy Education & Research MO$200,700 President $415,400 $472,927 2024
Njea Affiliates Risk Purchasing NJ$206,464 President $100,282 $96,242 2024
Friends Of Richmond Community High School VA$207,623 Executive Director $61,702 $62,388 2025
Teaching And Learning Collaborative Inc CA$208,413 President $22,500 $20,346 2025
Austin Public Education Foundation MN$195,646 President $14,600 $15,507 2024
Nextmark Foundation Inc NJ$210,508 President $18,000 $17,275 2024
Lancaster Country Club Foundation PA$210,886 Treasurer $26,936 $29,726 2023
Friends Of Waialua Robotics HI$212,293 President $15,870 $15,724 2023
Laptops 4 Learning AZ$192,571 Executive Director $18,000 $19,157 2023
Oj Anderson Scholarship Foundation Inc NJ$191,208 President $14,400 $14,228 2023
Mequon-thiensville Education Foundation Inc WI$214,357 Executive Director $32,500 $37,562 2023
Victorious Life International IL$189,594 Ceo $750 $792 2024
The Education Foundation Of Putnam FL$189,084 Executive Director $27,500 $27,769 2024
Jonas Realty Corp MA$186,388 Vice President $57,176 $56,859 2023
Heights Schools Foundation OH$186,278 Executive Di $26,085 $30,575 2023
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,310 2024
Cape Henlopen Educational Fund DE$182,706 Admin Manage $24,578 $25,202 2025
Manheim Central Foundation For PA$222,472 Executive Di $30,000 $31,329 2025
Eastlake Educational Foundation CA$223,340 Executive Director $80,262 $72,577 2025
Ferndale Public Schools Foundation WA$225,437 Executive Director $4,794 $4,613 2024
Wilson Education Foundation PA$226,468 Executive Director $33,250 $35,642 2024
Camden Schools Foundation NJ$173,544 Vice President $16,500 $15,836 2024
William S Hart Education Foundation CA$235,818 Executive Director $61,832 $59,086 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default46th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted42nd

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 (Amy Stein) 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 65 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,500 is reasonable (approximately the 46th 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.