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PeerBasis
Compensation Comparability Determination

Rockaway Borough Education Foundation A

Executive Director / CEO

EIN 272670439
NJ · NTEE B94
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Budd, Executive Director / CEO ($66,388) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,210 total compensation of comparable organizations → $131,477 $66,388
$6,34410th
$25,30525th
$34,089Median
$82,00075th
$112,20490th
$66,388This org · 60th
p10$6,344
p25$25,305
p50$34,089
p75$82,000
p90$112,204
$66,388

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
The Alabama Association Of School AL$329,994 Chief Financial Officer $5,000 $5,894 2025
Middlebury Studio School VT$346,085 Executive Di $60,192 $69,861 2023
Globallead OH$289,547 Executive Di $79,357 $94,139 2024
Oxford Educational Foundation PA$349,829 Executive Director $24,978 $27,179 2025
Early County Literacy Task Force GA$282,919 Executive Di $20,806 $23,431 2024
Post WA$359,523 Executive Director Starting Sept 2024 $33,580 $32,804 2025
Tried & True Parenting Inc OH$276,093 Executive Director $56,860 $67,452 2024
Parent Venture Corporation CA$364,745 President $121,500 $117,508 2024
Eagle County Charter Academy CO$264,003 Principal $31,741 $34,089 2024
Heart To Home Learning GA$253,628 Chief Executive Officer $24,175 $28,029 2023
Faith Hope And Love Global Ministries MN$247,159 President/chair/secretary $118,800 $131,477 2024
Bobcat Swim Club Parents Assoc OH$238,432 Club Directo $36,000 $43,967 2023
Auburn Mountainview Booster Club WA$229,645 Treasurer $7,000 $7,019 2024
Penfield Patriots Sports Booster NY$415,238 Treasurer - Resigned 3/27/23 $5,000 $5,210 2023
Atlanta Thrive Parent Institute Inc GA$475,053 Executive Director $92,568 $104,247 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted53rd

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 (Brenda Budd) 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 15 similarly situated organizations (Same NTEE sector (B94), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,388 is reasonable (approximately the 60th 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.