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PeerBasis
Compensation Comparability Determination

Helene Diamond & Jorde Nathan Family

Executive Director / CEO

EIN 364157242
IL · NTEE T20I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of David S Rosen, Executive Director / CEO ($80,133) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: David S Rosen — 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $47,808 $80,133
$3,00810th
$9,72425th
$23,906Median
$28,24275th
$32,49290th
$80,133This org · 100th
p10$3,008
p25$9,724
p50$23,906
p75$28,242
p90$32,492
$80,133

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Crestwood Foundation Incorporation VA$66,002 Board Member $37,260 $36,594 2024
Music For All Foundation IN$67,193 President $21,429 $22,986 2024
Mary F Clancy Charities Inc NY$70,177 President $27,009 $24,825 2024
Metro Omaha Medical Society Foundation NE$73,307 Executive Director $9,077 $9,930 2024
Forte For Children CA$75,706 Executive Director $15,000 $13,175 2024
Robert J Levenson Family Supporting MI$50,398 Treasurer $26,189 $27,496 2024
Uja-add Foundation Inc NJ$49,052 Charity Class Trustee $1,576 $1,474 2023
The Anne K Raikos Charitable MO$79,645 Trustee $250 $277 2023
The Irene M Auberlin Foundation MI$47,624 President/ceo $26,155 $28,272 2023
Flyer Athletic Boosters MN$47,313 Gambling Man $27,283 $28,232 2023
Eleanor And Henry Jansen Foundation WA$83,352 Executive Director $4,988 $4,542 2024
Irish Peace Foundation Inc DC$44,791 President/director $10,200 $9,105 2024
Ann Lib And Bernard Kozel NY$91,171 Secretary $30,887 $28,390 2024
Pennsylvania Cable & PA$91,560 Executive Di $47,131 $47,808 2024
Pediatric Foundation Of Georgia GA$94,850 Executive Di $21,509 $21,998 2024
Maxwell And Marjorie Jospey MI$94,989 Treasurer $26,189 $27,496 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (David S Rosen) 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 16 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,133 is reasonable (approximately the 100th 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.