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PeerBasis
Compensation Comparability Determination

Cuny School Of Labor And Urban Studies

Executive Director / CEO

EIN 364946785
NY · NTEE B12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer James, Executive Director / CEO ($38,553) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer James — reported title “EXECUTIVE DIRECTOR (TO DEC '23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,126 total compensation of comparable organizations → $223,713 $38,553
$13,59010th
$26,00925th
$54,900Median
$87,80775th
$118,64090th
$38,553This org · 34th
p10$13,590
p25$26,009
p50$54,900
p75$87,807
p90$118,640
$38,553

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 NY 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
Helena Education Foundation MT$407,493 Executive Director $80,640 $99,037 2023
12tribe Films Foundation NY$418,314 Board Member $13,771 $13,771 2024
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $88,287 2024
District 51 Foundation CO$418,802 Executive Di $20,558 $22,459 2023
Edina Give And Go MN$421,928 Executive Di $52,050 $55,449 2025
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $136,509 2024
Butte County Office Of Education CA$400,115 Trustee $37,846 $37,234 2023
Howard Co Public Schools Education Fndn MD$399,896 Executive Director $67,250 $71,633 2023
Rising Act Films Inc GA$426,726 President $104,000 $115,723 2024
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $42,622 2024
Kalamazoo Experiential Learning MI$392,689 President & $51,731 $59,090 2024
Fillmore Community Auction MN$432,357 President $1,000 $1,126 2023
Erats Thiel Building Company MN$391,746 Treasurer $66,725 $72,964 2024
Middle School Of The Arts Foundation FL$390,429 Executive Director $116,403 $117,895 2025
Colorado School Finance Project Inc CO$434,220 Executive Director $128,414 $132,753 2025
Angels Touch Inc GA$389,933 President $30,000 $34,367 2023
Foundation For Vision Rehabilitation NY$389,030 President & Ceo $52,008 $50,667 2025
Mcneil Band Boosters TX$388,412 Treasurer $7,793 $8,404 2025
Methacton Education Foundation PA$387,676 Executive Director $36,611 $41,597 2023
Dr Alvin R Calman Professorship NJ$384,807 Trustee $79,602 $78,652 2024
Henry County Prevention Coalition TN$381,568 Director $61,135 $69,282 2025
Quincy Catholic Elementary Schools IL$443,476 Executive Di $72,800 $79,204 2024
Gahanna-jefferson Education Foundation OH$380,947 Executive Director $19,986 $23,426 2024
Vbr Research And Education VT$445,559 Ed Vt Talent Pipeline $41,981 $46,761 2024
Saint Sebastian Project Inc CA$447,196 Executive Director $27,000 $25,801 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default34th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted69th

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 (Jennifer James) 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 90 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,553 is reasonable (approximately the 34th 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.