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PeerBasis
Compensation Comparability Determination

Foundation For Culinary Arts

Executive Director / CEO

EIN 362170142
IL · NTEE B12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Catherine De Orio, Executive Director / CEO ($164,667) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$750 total compensation of comparable organizations → $452,685 $164,667
$7,24910th
$14,95925th
$29,290Median
$50,73775th
$68,93790th
$164,667This org · 95th
p10$7,249
p25$14,959
p50$29,290
p75$50,737
p90$68,937
$164,667

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

OrganizationStateTotal revenueTotal compSource
Shippensburg Area School DistrictPA $156,958$57,840 990
Get Cooking IncorporatedFL $160,555$33,444 990
Latino Educational EquityTX $160,864$54,944 990
Ninos Del Sol IncNY $166,747$9,743 990
Friends Of Barack Obama Male Leadership AcademyTX $146,358$16,603 990
Camden Schools FoundationNJ $173,544$14,985 990
Yakima Schools FoundationWA $140,137$45,746 990
Preston Brown FoundationFL $136,155$49,689 990
Franklin Education AssociationMA $133,990$7,569 990
Alexandria Education FoundationMN $133,805$45,982 990
Cape Henlopen Educational FundDE $182,706$23,848 990
Raymond Schools FoundationWA $182,859$2,186 990
Heights Schools FoundationOH $186,278$28,932 990
Jonas Realty CorpMA $186,388$53,805 990
The Education Foundation Of PutnamFL $189,084$26,278 990
Victorious Life InternationalIL $189,594$750 990
Common Grounds Community Development CorpFL $126,000$11,805 990
Oj Anderson Scholarship Foundation IncNJ $191,208$13,464 990
Laptops 4 LearningAZ $192,571$18,129 990
Austin Public Education FoundationMN $195,646$14,674 990
Western Dairy Education & ResearchMO $200,700$452,685 990
Hallsville Isd Education FoundationTX $201,469$20,350 990
Rochester Education Foundation IncNY $202,563$30,755 990
Mandela International Magnet School Education FoundationNM $203,289$3,282 990
Community Choice Credit UnionIA $112,571$71,257 990

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 IL 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted85th

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 (Catherine De Orio) 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 40 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $164,667 is reasonable (approximately the 95th 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.