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PeerBasis
Compensation Comparability Determination

District 742 Local Education Activities

Executive Director / CEO

EIN 411770753
MN · NTEE S50Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bruce Hentges, Executive Director / CEO ($33,186) against every comparable organization that fit the selection criteria — 22 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: Bruce Hentges — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $132,176 $33,186
$11,88410th
$52,19425th
$72,170Median
$95,98575th
$113,23990th
$33,186This org · 18th
p10$11,884
p25$52,194
p50$72,170
p75$95,985
p90$113,239
$33,186

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 MN 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
Indian Country Grassroots Support NM$395,484 Executive Di $104,264 $110,235 2024
Advancing The Seed Inc CA$418,755 President/ceo $60,738 $51,555 2024
Peoplecare Center For Nonprofits Inc NJ$383,668 Executive Director $65,838 $57,783 2024
Maureens Haven Inc NY$429,857 Executive Dir. $78,036 $69,316 2024
Fairness & Accuracy In Reporting Inc NY$441,885 Member $900 $799 2024
Mediation Center Of Dutchess NY$457,656 Executive Di $84,460 $75,023 2024
Community Conscience CA$337,609 Executive Di $56,608 $48,050 2024
Ozaukee Nonprofit Center Inc WI$483,037 Executive Director $76,000 $78,022 2024
Wls Building Company MN$315,484 School Director $10,128 $10,128 2023
Leadership Council For Nonprofits OH$313,975 Executive Director $100,000 $107,190 2023
Riverwise Inc PA$495,150 Executive Director $58,923 $59,467 2023
Iatse General Office Building Corp NY$500,000 Director $132,051 $117,295 2024
Sdc Services Corp CO$307,574 President Secretary $102,957 $97,044 2024
Natural High CA$300,687 Executive Director $155,717 $132,176 2024
Next Step Storm Inc IN$300,151 Construction Sp $52,200 $54,111 2024
Meliora Partners Inc IA$296,891 Executive Director $24,000 $27,685 2022
Community Resource Connections Inc MN$513,960 Exec Directo $70,601 $68,575 2024
Central Florida Realty Investors FL$289,984 Executive Director $122,988 $113,573 2024
Global Ecolabelling Network Inc MD$275,670 Gen Secretariat $98,089 $92,807 2023
Northern Illinois Center For Nonprofit Excellence IL$544,659 Ceo $90,015 $84,748 2025
Matter Of Trust CA$597,169 Board Member $6,392 $5,426 2024
Greater Ny Foundation NY$602,500 Executive Director $98,175 $89,781 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 MN 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), adjusted23rd
All sources (D + E + F), adjusted14th

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 (Bruce Hentges) 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 22 similarly situated organizations (Same NTEE sector (S50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,186 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.