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PeerBasis
Compensation Comparability Determination

Graduate Theological Foundation Inc

Executive Director / CEO

EIN 351622256
FL · NTEE A78Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Kirbas, Executive Director / CEO ($79,118) against the 2000 closest of 3,021 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Kirbas — reported title “PROVOST”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,021 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $310,049 $79,118
$13,26110th
$32,03125th
$54,186Median
$74,37875th
$93,93790th
$79,118This org · 80th
p10$13,261
p25$32,031
p50$54,186
p75$74,378
p90$93,937
$79,118

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 FL 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
Bronx Conservatory Of Music Inc NY$346,450 Executive Director $20,108 $19,913 2023
Piedmont Wind Symphony NC$346,466 Executive Di $40,520 $43,419 2025
Hip Kids Inc MA$346,232 President $32,150 $30,753 2024
Labyrinth Inc NY$346,568 Interim Managing Director $16,000 $15,390 2024
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $85,278 2023
Lenawee Council For The Visual Arts MI$346,125 Executive Director $68,750 $73,590 2025
Cinefemme CA$346,073 Executive Director $170,504 $161,353 2023
Young Texas Artists Inc TX$346,705 President $43,550 $47,742 2023
Riverside Symphony Inc NY$346,730 President/di $73,525 $72,813 2023
Holland Area Arts Council MI$346,762 Secretary $15,538 $17,072 2024
Foundation For Arts And Cultural AL$346,802 Director & President $54,060 $62,169 2024
Louisville Story Program KY$345,966 Executive Di $69,960 $80,010 2024
Welsh North American Association Inc NY$345,937 Executive Secr. $50,575 $48,648 2024
Jazz Houston TX$346,941 Ceo $81,400 $86,676 2024
The Community Festival OH$345,764 Treasurer $3,000 $3,483 2023
Hope Creates MO$345,689 Executive Director $60,005 $67,653 2024
Musiqa TX$345,649 Executive Director $53,100 $58,211 2023
Sandusky Area Maritime Association OH$345,605 Executive Di $46,500 $52,426 2024
Mountain West String Academy UT$345,567 Executive Dir. $55,503 $58,910 2025
Ludington Area Arts Council MI$347,252 Executive Director $64,967 $73,489 2023
Vox Populi Inc PA$345,512 Executive Di $59,367 $64,882 2023
Tulsa Ballet Theatre Trust Fund FL$347,279 Trustee $55,578 $55,578 2024
Craftnow Philadelphia PA$345,464 Executive Director $90,913 $96,508 2024
Gallup Public Radio Inc NM$345,431 Station Mana $78,129 $89,451 2024
Jacarandamusic CA$347,407 Artistic & E $48,000 $44,121 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default80th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted75th
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 (Jennifer Kirbas) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,118 is reasonable (approximately the 80th 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.