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

Kdo Academy

Executive Director / CEO

EIN 270512072
PA · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Rohrbaugh, Executive Director / CEO ($31,139) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,091 total compensation of comparable organizations → $462,667 $31,139
$23,63710th
$37,75125th
$61,729Median
$83,37375th
$171,65290th
$31,139This org · 15th
p10$23,637
p25$37,751
p50$61,729
p75$83,373
p90$171,652
$31,139

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 PA 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
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $462,667 2024
Mainstay Christian Academy PA$359,646 Board Member $34,116 $34,116 2025
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $90,328 2024
Clearfield Educational Foundation - PA$409,857 President $66,974 $70,777 2023
Cohesion Network PA$329,671 Executive Dir. $70,659 $72,529 2024
Mikaylas Voice PA$428,430 Executive Director $93,718 $93,718 2025
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $49,578 2024
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $24,658 2023
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $33,488 2023
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $57,558 2024
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $76,266 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $5,091 2025
Mt Gilead Camp And PA$459,399 Executive Di $60,000 $61,588 2024
Philaflam PA$279,981 Ceo $76,700 $81,055 2023
Women In America Inc PA$275,028 Executive Director $170,769 $175,287 2024
Pennsylvania School Counselors PA$264,222 Executive Di $14,444 $14,444 2025
Ncase PA$515,815 Assoc. Dir. $58,546 $61,870 2023
Threefold Education Association PA$530,056 Cfo/coo Secretary $48,927 $48,927 2025
Philadelphia Area Center For History Of PA$553,338 President $162,047 $171,248 2023
Artwell Collaborative Inc PA$561,550 Executive Director (Eff 9/22) $36,869 $38,962 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted15th

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 (Sandra Rohrbaugh) 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 20 similarly situated organizations (Same NTEE sector (B90) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,139 is reasonable (approximately the 15th 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.