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PeerBasis
Compensation Comparability Determination

Retired Senior Volunteer Program Of

Executive Director / CEO

EIN 391587220
WI · NTEE T40Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Browning, Executive Director / CEO ($53,231) against every comparable organization that fit the selection criteria — 816 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

816 organizations qualified on sector, size, and geography 816 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $4,697,262 $53,231
$11,33710th
$26,75925th
$51,002Median
$76,18575th
$106,18390th
$53,231This org · 53rd
p10$11,337
p25$26,759
p50$51,002
p75$76,185
p90$106,183
$53,231

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Parson Of The Hills Foundation IncNC $373,789$52,975 990
Association For Benevolent Care IncOH $373,732$19 990
Live Love NashvilleTN $373,456$51,210 990
Theater Collaborative Of South JerseyNJ $375,641$15,412 990
Gsbc Community Development CorpAL $375,728$15,566 990
Family Promise Of Clear CreekTX $375,801$78,890 990
Family Arts Needlework Shop IncAZ $371,557$55,983 990
Hearts Of Gold IncNY $376,784$155,250 990
American Institute Of Architects CollegeDC $371,296$132,218 990
Corona Norco United WayCA $377,249$87,610 990
Gay Mens Chorus Of CharlotteNC $370,855$59,362 990
Georgia National Guard FamilyGA $370,846$47,934 990
United Way Of Yuma County IncAZ $370,731$69,608 990
Thomas County Community Foundation IncKS $377,712$64,192 990
Acorn Global AdvanceSC $370,432$82,069 990
Worcester Public Library FoundationMA $370,266$86,868 990
United Way Of Maury County IncTN $378,346$49,789 990
Wisconsin Masonic Center Foundation IncWI $378,424$63,356 990
Lot 2540 IncorporatedNC $378,448$68,538 990
Blue Cross And Blue Shield FoundationIL $378,739$1,615,508 990
Burning Ones IncFL $369,303$42,727 990
United Way Of The Flint Hills IncKS $379,032$73,441 990
Overly's Country Christmas IncPA $368,962$22,242 990
Wesley Towers FoundationKS $379,472$16,370 990
Josephine County FoundationOR $368,624$2,668 990

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 WI 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted34th

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 (Cindy Browning) 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 816 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,231 is reasonable (approximately the 53rd 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). 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.