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PeerBasis
Compensation Comparability Determination

Junior Achievement Of Middletown Area

Executive Director / CEO

EIN 316050625
OH · NTEE Q320
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maria Langendorf, Executive Director / CEO ($73,123) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maria Langendorf — reported title “PRESIDENT/ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,185 total compensation of comparable organizations → $239,028 $73,123
$12,07410th
$27,56025th
$73,442Median
$102,79775th
$148,25790th
$73,123This org · 50th
p10$12,074
p25$27,560
p50$73,442
p75$102,797
p90$148,257
$73,123

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Jubilee Usa Network DC$168,246 Executive Dir. $189,520 $161,175 2024
Junior Achievement Of Hawaii Inc HI$165,759 President $94,682 $84,579 2023
The Social Enterprise Fund Inc FL$172,241 Director $2,400 $2,185 2024
Code To Inspire Inc DE$161,214 Ceo $108,000 $102,485 2024
Eha Impact Ventures Inc DE$160,913 Ceo $244,665 $239,028 2023
All Seasons Community Services MN$182,386 Ceo $24,124 $23,784 2023
Lumeya International Ministries Inc CA$185,831 President $22,168 $19,099 2023
Junior Achievement Of Mad River Region Ohio OH$187,188 President $36,797 $38,886 2023
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $42,957 2024
Social Inquiry Inc NY$135,894 Secretary $6,000 $5,255 2024
Global Leadership Inc GA$205,959 Executive Di $105,600 $102,901 2024
Union Microfinanza Inc MI$129,176 President $14,992 $14,997 2024
Panel Group Thought For Action DC$125,863 Director $74,539 $63,391 2024
Aguaclara Reach Inc NY$224,320 Director $86,121 $75,419 2024
Center For Growth And Opportunity UT$227,736 President $143,888 $142,720 2024
African Hospitality Institute WA$235,222 Field Director $80,000 $71,464 2023
Ibec Ventures PA$243,259 Managing Director $116,100 $115,519 2023
Beyond Capital Fund TX$249,507 Treasurer/se $80,000 $77,555 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default50th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted50th

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 (Maria Langendorf) 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 18 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,123 is reasonable (approximately the 50th 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.