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PeerBasis
Compensation Comparability Determination

The Cy Rapp And Carolyn Rapp

Executive Director / CEO

EIN 383679577
IA · NTEE T200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sue Hanna, Executive Director / CEO ($600) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sue Hanna — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$876 total compensation of comparable organizations → $263,876 $600
$9,40110th
$21,11025th
$40,170Median
$58,75175th
$74,59690th
$600This org · 0th
p10$9,401
p25$21,110
p50$40,170
p75$58,751
p90$74,596
$600

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 IA 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
Triveni School Of Dance Inc MA$234,173 President $79,846 $67,465 2023
Buffalo Prescott Foundation MI$234,422 Managing Director $37,500 $35,350 2024
I Heermann Anesthesia Foundation FL$231,693 Secretary/tr $6,000 $5,148 2024
Connectedconectando Educacion CA$237,933 Ceo $74,475 $58,733 2024
The Community Y Foundation PA$237,938 President $48,882 $44,520 2024
Bee Mighty NC$238,219 Executive Dir. $35,000 $33,029 2024
Dwi Resource Center Inc NM$238,946 Executive Di $66,560 $65,382 2024
Lindas Magnificent Mutts Rescue IL$227,544 President $46,375 $41,639 2024
The Wvi Dolphin Foundation Inc NY$225,682 Executive Dir. $48,675 $40,170 2024
Police Foundation Of Colorado Springs CO$224,284 President $10,000 $9,016 2023
Heartland Chamber Music Ltd MO$223,504 Executive Director $50,000 $49,795 2023
Ala Allied Professional Association Inc IL$222,535 Executive Director Thru October 2023 $25,291 $22,708 2024
Southwestern Medical Clinic Foundation MI$221,484 Development Officer $43,646 $42,359 2023
Dormie Network Foundation NE$220,985 Treasurer/secretary $4,630 $4,548 2024
Amistad Cristiana Christian Church TX$248,089 Officer $64,308 $58,751 2024
Social Venture Partners Minnesota MN$249,716 Executive Direc $61,000 $55,049 2024
L'arche Daybreak Foundation Us $210,625 Director Of Finance $10,943 $10,943 2024
White Family Supporting Foundation KS$207,970 Executive Director $36,272 $36,845 2023
Us Presidential Scholars Foundation MA$206,776 Interim Exec Director $7,520 $6,172 2024
Growing Years Children's Academy CA$206,512 President $26,000 $21,110 2023
Dress For Success Tampa Bay Inc FL$263,147 Executive Dir. $20,768 $17,818 2024
Myelin Repair Foundation Inc CA$267,774 Ceo $120,000 $92,197 2025
Unitarian Universalist Friends Retreat Foundation TX$267,927 Trustee $16,099 $15,143 2023
Howard & Ethel B Ross Tua 2 FL$268,871 Co-trustee $58,773 $50,426 2024
Bigfork Playhouse Children's MT$198,369 Vice Preside $64,000 $64,867 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted0th

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 (Sue Hanna) 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 53 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $600 is reasonable (approximately the 0th 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.