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PeerBasis
Compensation Comparability Determination

Robert J Levenson Family Supporting

Executive Director / CEO

EIN 300232151
MI · NTEE T20
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Dorothy Benyas, Executive Director / CEO ($26,189) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$511 total compensation of comparable organizations → $269,389 $26,189
$4,43710th
$9,55025th
$21,567Median
$34,91175th
$74,01590th
$26,189This org · 58th
p10$4,437
p25$9,550
p50$21,567
p75$34,911
p90$74,015
$26,189

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 MI 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
George T Swain & Olga C Swain WV$50,444 Director $500 $511 2025
Lawrence C Sherman Family Foundation OH$50,287 Treasurer Thru 6/29/23 $40,331 $42,608 2023
The Miss America Foundation Inc NJ$50,215 Ceo $174,352 $155,272 2023
Martha O'bryan Foundation Inc TN$50,818 Ceo $20,575 $21,572 2023
Woodland Public Charity MO$50,822 Program Manager $12,500 $12,827 2024
Rose Hill Foundation Inc NY$51,043 Chief Executive Officer $47,523 $41,605 2024
Taylor Strickland Legacy Foundation GA$51,150 Officer $15,000 $14,612 2024
The Emily Program Foundation MN$49,487 Secretary $17,084 $16,838 2023
Downtown South Bend Inc Foundation IN$49,393 Exec Directo $13,631 $13,927 2024
Nathalie & Theodore Jones Charitable MA$49,309 Trustee $9,499 $8,270 2024
Uja-add Foundation Inc NJ$49,052 Charity Class Trustee $1,576 $1,404 2023
United Way Of Ne Sd Foundation SD$48,801 Executive Director $11,976 $12,805 2024
Nathalie & Theodore Jones Charitable MA$52,285 Trustee $10,643 $9,266 2024
The Howard V Moore Foundation AZ$52,403 Director $10,000 $9,592 2023
The Joseph B Vandervelden Foundation OR$52,502 President $3,000 $2,779 2023
Beech Grove Education Foundation Inc IN$48,063 Executive Dir. (Until 6/2023) $38,000 $39,971 2023
Hilliard Family Foundation Inc WI$53,060 Board Secretary $4,819 $4,876 2024
The Irene M Auberlin Foundation MI$47,624 President/ceo $26,155 $26,928 2023
Trust Uw Of William C Goertz NJ$53,273 Trustee $4,800 $4,152 2024
Maine Better Transportation ME$53,343 Secretary/tr $11,610 $11,263 2024
Futernick Family Foundation Inc FL$47,425 Board Member $279,869 $262,246 2023
Nacufs Foundation MI$47,422 Treasurer/secretary $53,824 $53,824 2024
James Dick Foundation Endowment Trust TX$47,333 President $36,748 $35,614 2024
Flyer Athletic Boosters MN$47,313 Gambling Man $27,283 $26,890 2023
Hospice Foundation Of Oklahoma OK$53,633 Secretary $25,864 $28,407 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default58th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Dorothy Benyas) 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 137 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,189 is reasonable (approximately the 58th 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.