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PeerBasis
Compensation Comparability Determination

Barat Education Foundation

Executive Director / CEO

EIN 364407543
IL · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Dimengo, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Dimengo — 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

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$217 total compensation of comparable organizations → $261,177 $3,000
$1,73310th
$9,02025th
$19,676Median
$40,51175th
$106,67190th
$3,000This org · 18th
p10$1,733
p25$9,020
p50$19,676
p75$40,511
p90$106,671
$3,000

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
The Drost Family Foundation NY$52,606 Trustee $2,860 $2,778 2023
The Ivy Foundation VA$54,330 Executive Director $104,004 $107,944 2023
Junior Achievement Of Eastern Iowa IA$54,804 Authorized Agent $8,616 $9,850 2024
Wilson Area Partners In Education Founda PA$57,003 Executive Director $29,446 $31,565 2023
Charles Henry Leach Ii Fund For Duquesne University PA$57,036 Pres/director $134,644 $140,190 2024
Berea College Leverage Lender Inc KY$57,546 President/as President Of Berea College/director $57,401 $66,290 2023
St Hope Endowment CA$58,061 Ceo $234 $217 2023
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $40,511 2023
Friends Of The San Rafael Public Library CA$60,014 Director $2,310 $2,029 2025
Susquehanna University And PA$60,368 Trustee $30,266 $30,701 2025
Wood Colony Christian School CA$61,546 President $7,475 $6,938 2023
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $16,854 2024
Maurice River Education Foundation NJ$62,775 Secretary $19,539 $17,745 2025
Westerville Rotary Foundation OH$63,485 Treasurer $1,500 $1,659 2024
Honorable Character TX$64,308 Director $990 $1,034 2024
Cardinal Education Foundation Inc TX$64,486 President $16,005 $16,715 2024
Mbbs-us Inc CA$64,801 University President (Part Year) $38,809 $36,022 2023
Kipp St Louis Facilities Fund MO$40,853 Chairman $51,519 $58,655 2023
Alleghany Highlands Regional Library Foundation VA$39,981 Secretary $22,953 $22,543 2025
Green Town Properties Inc NC$39,550 President $91,458 $101,581 2023
Eastern New Mexico University Ruidoso Foundation NM$66,380 Executive Director $62,602 $70,300 2024
Coachella Valley Unified School District CA$39,498 President $21,198 $19,676 2023
Bill And Vieve Gore Endowment Fund UT$67,313 Trustee $123,960 $136,376 2023
Hastings College Foundation NE$38,520 Interim Exec Director (End 1/2023) $14,228 $16,450 2023
Denver Christian Schools Foundation Inc CO$67,909 Head Of School $17,985 $18,537 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 2025 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted12th

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 (Michael Dimengo) 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 33 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 18th 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.