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PeerBasis
Compensation Comparability Determination

Beta Phi Foundation Inc

Executive Director / CEO

EIN 351861547
IN · NTEE Z99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela Cunningham, Executive Director / CEO ($6,500) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Angela Cunningham — 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

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$455 total compensation of comparable organizations → $84,146 $6,500
$3,37710th
$7,22425th
$14,371Median
$33,04175th
$55,57990th
$6,500This org · 20th
p10$3,377
p25$7,224
p50$14,371
p75$33,041
p90$55,579
$6,500

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 IN 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
Kenneth Phillips Ministries Inc TX$58,338 President $24,500 $23,240 2023
Gold Country Health Center Inc CA$57,438 President/ceo $68,128 $54,184 2024
Machon Beer Hatorah Inc NJ$54,881 President $12,000 $9,869 2024
Aknew Approach Incorporated TX$65,516 Wilson $9,998 $9,873 2022
Asian American Donor Program CA$68,326 Exec Director $79,139 $64,801 2023
Greyston Health Services Inc NY$68,645 President & Ceo $8,617 $7,384 2023
Charlotte Hiv-aids People Support Inc FL$49,186 President $5,030 $4,353 2024
Baykids CA$70,100 Executive Direc $66,625 $54,554 2023
Machzikei Torah Usa Inc NY$70,717 President $4,264 $3,549 2024
National Executive Institute Associates VA$71,011 Treasurer $2,000 $1,831 2023
The Swedish Finn Historical Society WA$73,835 Executive Director $102,041 $84,146 2024
Elk City High School Alumni Foundation OK$75,574 Trustee/ Treas $6,650 $6,744 2024
Jason Motte Foundation Inc AZ$75,988 Secretary $35,000 $31,003 2024
Politics & Society Inc NC$76,484 Secretary $36,621 $33,953 2025
Pathfinder Plaza Inc AR$76,877 Executive Director $21,642 $23,068 2023
Burbank Philharmonic Orchestra CA$77,408 Conductor & Music Director $11,050 $8,788 2024
Hospitality Maine Education ME$79,145 Secretary $18,774 $17,315 2024
Eastern Morrison County 4 Wheeler Club Inc MN$82,610 Pres. $500 $455 2024
Mennonite Bethesda Society Endowment Foundation Inc KS$82,800 Ceo/treas/sec $11,483 $11,427 2024
Unfettered Mind CA$87,014 Executive Director $41,161 $32,737 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted20th

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 (Angela Cunningham) 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 20 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,500 is reasonable (approximately the 20th 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.