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PeerBasis
Compensation Comparability Determination

Omaha South High Alumni Association

Executive Director / CEO

EIN 363843546
NE · NTEE B84
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen L Braun, Executive Director / CEO ($14,046) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen L Braun — 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

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$467 total compensation of comparable organizations → $81,002 $14,046
$2,94710th
$11,88925th
$24,600Median
$43,00875th
$61,45090th
$14,046This org · 30th
p10$2,947
p25$11,889
p50$24,600
p75$43,008
p90$61,450
$14,046

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 NE 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
Minot Public School Foundation ND$196,246 Executive Director $43,125 $42,739 2024
Alumni Association Of Southern Illinois IL$196,551 Assoc. Vice Chancellor For Adv/ed Of Alumni And Do $40,909 $36,320 2024
District Foxtrot Of The Clemson SC$186,690 Executive Director $9,284 $9,005 2023
Maitland E Smith Scholarship House KS$198,902 Executive Di $21,300 $21,395 2023
Farmington Educational MO$202,762 Executive Di $20,000 $18,636 2025
Seneca Past And Present Inc KY$182,199 Treasurer $25,354 $24,600 2024
Alumni Association Of Fitchburg MA$203,774 Secretary/tr $575 $467 2024
University Of California Santa CA$220,983 Executive Director $29,185 $23,431 2023
United States Japan Exchange And Teaching Programme Alumni Association DC$163,133 Executive Director $70,000 $57,112 2023
The Public Education Partnership FL$223,421 Executive Director/staff $62,981 $55,009 2023
Sigma Phi Lambda Inc TX$225,102 Co Executive $29,969 $27,073 2024
Shamokin Area Hs Alumni Assoc Ed PA$160,098 Treasurer $725 $653 2024
Uc Santa Cruz Alumni Association CA$225,341 Executive Dir. $19,314 $15,061 2024
Novo Collegian Alliance FL$231,337 Coordinator $13,376 $11,683 2023
Universidad Simon Bolivar Alumni Association Of America Inc MA$233,278 Executive Manager Consultant $4,965 $4,148 2023
Aiesec Life Inc PA$148,333 Executive Director $32,810 $29,548 2024
Bridgewater Alumni Association MA$143,945 Executive Director, Alumni And Development $45,917 $38,363 2023
Bernard M Baruch College NY$136,183 Executive Director $53,031 $43,276 2024
Swapa Scholarship Fund TX$252,688 Executive Director $82,069 $74,137 2024
The Alumni Association Of The University NC$129,144 Executive Director $22,524 $20,476 2025
Alumni Association Of The State NY$257,682 Interim Dir., Alumni Operations $1,363 $1,145 2023
Girard College Alumni Association PA$267,792 Director $57,966 $53,745 2023
Oswego Alumni Association Inc NY$272,535 Executive Director/ex Offi $96,414 $81,002 2023
University Of Virginia Law School Alumni VA$274,517 Assistant Secretary-treasu $35,320 $31,707 2023
Fontainebleau Associations NJ$285,721 Secretary $15,000 $12,095 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default30th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted26th

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 (Karen L Braun) 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 27 similarly situated organizations (Same NTEE sector (B84), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,046 is reasonable (approximately the 30th 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.