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PeerBasis
Compensation Comparability Determination

Leonard And Diane Sherman Family

Executive Director / CEO

EIN 364345181
IL · NTEE T113
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 94th 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

$1,052 total compensation of comparable organizations → $266,321 $80,133
$7,09710th
$12,94225th
$28,716Median
$52,84475th
$69,30090th
$80,133This org · 94th
p10$7,097
p25$12,942
p50$28,716
p75$52,844
p90$69,300
$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
Tupper Family Foundation NJ$21,944 Trustee $6,184 $5,616 2024
The Real Estate Trust Of Silicon Valley Community Foundation CA$21,903 President $74,236 $65,204 2024
Kr Fund Inc MD$25,146 President & Public Dir. Until 07/24 $30,197 $28,716 2024
Providence Animal Center Foundation PA$25,836 Executive Director $8,213 $8,577 2023
Sholk-kaplan Family Foundation Inc MD$20,583 President & Public Director $44,135 $43,211 2023
Guardian Angel Support Corp MO$20,460 Gasa President & Ceo $11,599 $12,496 2024
Robert And Eileen Sill Family Foundation OH$26,365 Assistant Secretary $37,656 $41,766 2023
Gha Autism Supports Foundation NC$19,905 Ceo $260,099 $266,321 2025
Iarca Institute For Excellence Inc IN$27,107 Executive Director $15,000 $16,090 2024
Libman Family Foundation Inc MD$16,690 President & Public Dir. Until 07/24 $30,197 $28,716 2024
Blue Water Land Fund Inc MI$30,371 President/ceo $64,477 $67,694 2024
Thelma Pearl Howard Foundation CA$31,188 Secretary $53,882 $48,724 2023
Heritage Fund Supporting Foundation Inc IN$31,427 President & Ceo $12,204 $13,091 2024
The Intercommunity Foundation Inc CT$32,046 Incorporator/director $74,347 $70,906 2024
Tyler County Hospital Foundation TX$32,741 President $18,081 $18,941 2023
Wisdom Wonder Project CA$33,551 President/executive Direct $1,164 $1,052 2023

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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (T11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,133 is reasonable (approximately the 94th 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.