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PeerBasis
Compensation Comparability Determination

Rina & Samuel M Frankel Family

Executive Director / CEO

EIN 311502121
OH · NTEE T22I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mr Barry Reis, Executive Director / CEO ($40,331) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,731 total compensation of comparable organizations → $248,232 $40,331
$6,01710th
$19,91225th
$38,390Median
$56,20875th
$100,07390th
$40,331This org · 54th
p10$6,017
p25$19,912
p50$38,390
p75$56,208
p90$100,073
$40,331

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Libman Family Foundation IncMD $16,690$25,890 990
Cortland & Ella Brovitz FoundationNY $17,049$25,596 990
InjamTX $16,107$56,667 990
Leo Rose Jr And Charlotte Rose FamilyFL $17,706$248,232 990
David And Regina WeinbergMD $17,849$25,890 990
Darlington Community FoundationSC $17,912$80,364 990
Sebastian Paul Long Testamentary TrustAL $18,008$42,716 990
Foundation For Illinois Colonial AndIL $15,056$58,477 990
Friends Of Community Memorial Hospital -IL $14,904$49,303 990
Pancratz Family FoundationND $14,648$29,876 990
Ycc FoundationUT $14,482$14,160 990
For The Children FoundationMO $14,284$71,553 990
Cns Healthcare FoundationMI $13,950$41,348 990
Candlelighters Of El Paso FoundationTX $19,676$6,970 990
Prairie Minerals FoundationIL $13,570$43,326 990
Gha Autism Supports FoundationNC $19,905$240,109 990
Stanley & Margaret Winkelman FoundationMI $19,997$24,790 990
Ywca Of Lubbock Legacy Fund IncTX $20,125$14,030 990
Chrissie Shull Elmore Safety Harbor Library FundSC $20,216$2,086 990
Irving B Fine Family FoundationOH $20,344$40,331 990
Guardian Angel Support CorpMO $20,460$11,266 990
Linder Pine Supporting OrgGA $12,936$40,842 990
Fentress Crut (Supporting Org) Sa TteeGA $20,485$54,832 990
Sholk-kaplan Family Foundation IncMD $20,583$38,958 990
Joel H & Lorraine Shapiro FamilyMI $12,426$24,790 990

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 OH 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 default54th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted61st

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 (Mr Barry Reis) 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 46 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,331 is reasonable (approximately the 54th 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). 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.