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PeerBasis
Compensation Comparability Determination

Iowa School For The Deaf Foundation

Executive Director / CEO

EIN 421411680
IA · NTEE B110
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Cool, Executive Director / CEO ($28,502) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Cool — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$399 total compensation of comparable organizations → $228,459 $28,502
$3,86410th
$12,16025th
$25,596Median
$42,86375th
$69,66290th
$28,502This org · 57th
p10$3,864
p25$12,160
p50$25,596
p75$42,863
p90$69,662
$28,502

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
Peruna East Corporation TX$97,750 President $85,562 $78,168 2024
Strong Communities Realty Corporation FL$96,654 President $36,104 $31,891 2023
Richland School District Two Education SC$96,169 Executive Director $12,000 $11,771 2023
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $38,643 2024
Foundation For Compton Community College CA$93,837 Member $97,654 $77,013 2024
Clinton Public Schools Scholarship Enrichment Foundation Inc MA$93,835 Treasurer (Ret) $900 $761 2023
Swocc Qalicb OR$92,701 President $51,185 $43,412 2024
National Association Of College OH$103,998 Senior Director Of Finance & Administration $18,379 $17,778 2024
Greeneville City Schools Foundation TN$90,963 Executive Di $34,500 $33,120 2024
The Bearcat Touchdown Club Inc GA$90,878 Secretary $5,000 $4,592 2024
The Sumner G Rand Jr Foundation FL$106,782 President $87,076 $72,783 2025
Ghes Building Company MN$107,956 Board Chair $5,654 $5,253 2023
Oelc At Kennedy Qalicb NE$108,000 Educare Of Omaha Executive Director $15,345 $15,073 2024
Timothy Christian Schools Foundation IL$108,087 Secretary $39,775 $36,768 2023
Nsbr Facilities Inc LA$88,000 President $28,073 $28,232 2024
Pima County Library Foundation AZ$108,956 Executive Director $65,291 $59,042 2023
Fcps Foundation CA$86,796 Chair $30,990 $25,161 2023
Simi Valley Education Foundation CA$111,186 Executive Direc $33,075 $26,084 2024
Patterson Park Public Charter MD$111,386 Executive Director $7,600 $6,680 2023
Ncssm Student & Constituent Support NC$111,609 Executive Director $56,657 $53,466 2024
The Springfield Greene County Public MO$79,699 Develop. Dir $2,102 $2,033 2024
Liberty University Foundation VA$118,139 Director/president $17,026 $15,458 2023
Wilmington Library Foundation Ii Inc DE$76,295 Executive Director $8,569 $7,889 2023
Glen Ellyn Library Foundation IL$75,278 Development Dir $29,861 $26,811 2024
Schuylkill Valley Athletic Boosters Inc PA$75,214 Treasurer $599 $546 2024

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 default57th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (John Cool) 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 54 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,502 is reasonable (approximately the 57th 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.