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PeerBasis
Compensation Comparability Determination

Franklin Township Education

Executive Director / CEO

EIN 352000204
IN · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Rigler, Executive Director / CEO ($76,362) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $239,789 $76,362
$6,27810th
$15,90925th
$37,657Median
$59,53575th
$85,32490th
$76,362This org · 86th
p10$6,278
p25$15,909
p50$37,657
p75$59,535
p90$85,324
$76,362

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.

OrganizationStateTotal revenueTotal compSource
Texas Rural Education Association FoundationTX $215,739$3,699 990
Private School Tuition Fund 123AZ $214,992$25,820 990
Zo's Bravehearts FoundationNV $214,817$114,062 990
Mid-atlantic Christian UniversityNC $217,751$49,413 990
North Central States Regional CouncilMN $218,911$129,398 990
Florida Electrical Association IncFL $211,474$6,311 990
W20 FoundationNY $210,404$85,688 990
Grandview School DistrictMO $210,331$30,307 990
Taahp FoundationTX $221,410$20,125 990
Iuoe Local 94 94a Scholarship FundNY $209,208$88,530 990
Orion Military Scholarship Fund IncRI $208,731$11,822 990
The North Carolina Albert SchweitzerNC $206,932$85,606 990
Apro Charitable FoundationTX $206,884$2,716 990
Kids' Chance Inc Of MissouriMO $225,014$23,888 990
Midwest Independent Retailers Foundation IncMI $225,249$19,981 990
Nassau County School Facilities AssociatNY $225,978$11,965 990
Graham County Electric CooperativeAZ $205,368$38,069 990
Tara Sawyer FoundationTX $205,242$71,142 990
United Nations Association OfNY $226,269$83,974 990
Moynihan Scholarship Fund IncNY $226,407$55,642 990
Hhh Equine IncGA $226,556$33,252 990
Isd 883 Education FoundationMN $226,822$48,237 990
Harford County Education Foundation IncMD $204,365$56,859 990
The Charitable Childrens Fund OfNC $227,216$178,612 990
Southside Health Education FoundationVA $227,536$61,581 990

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 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 default86th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted59th

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 (Stephanie Rigler) 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 189 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,362 is reasonable (approximately the 86th 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.