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PeerBasis
Compensation Comparability Determination

12th Rock Ministries Inc

Executive Director / CEO

EIN 451353398
NY · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gregory Jaloszynski, Executive Director / CEO ($54,640) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,770 total compensation of comparable organizations → $162,758 $54,640
$30,92310th
$52,20825th
$73,895Median
$87,19175th
$135,14490th
$54,640This org · 28th
p10$30,923
p25$52,208
p50$73,895
p75$87,191
p90$135,144
$54,640

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.

OrganizationStateTotal revenueTotal compSource
Cliff Avril Family Foundation IncNY $351,214$85,478 990
Mission Be IncNY $357,538$121,336 990
American Debate League IncNY $358,602$92,328 990
Adirondack Ski Touring Council IncNY $342,606$77,705 990
Black Men Achieve Of Greater Rochester IncNY $336,288$41,225 990
New Community Project IncNY $370,800$72,848 990
Own Your Future Outreach IncNY $371,736$69,231 990
World Soccer Organization IncNY $334,856$20,398 990
Pelham Together IncNY $334,542$97,131 990
Extreme Kids And Crew IncNY $305,825$73,769 990
Lightnings Junior Cheerleading IncorporatedNY $300,693$7,770 990
Young Masterminds Initiative IncNY $299,143$84,583 990
Navigate The Maze To Achievement IncNY $290,357$53,422 990
100camerasNY $285,412$27,967 990
Seeds In The Middle IncNY $283,237$139,869 990
New York State Association For Infant Mental Health IncNY $280,226$56,620 990
A Fair Shake For Youth IncNY $276,311$82,561 990
You Are Beautiful People IncNY $271,834$80,133 990
Farmingdale Soccer Club IncNY $266,920$59,716 990
Larchmontmamaroneck Youth LacrosseNY $440,852$8,256 990
Girls On The Run Of Buffalo IncNY $441,543$79,260 990
Inner City Youth And Family Services IncNY $265,000$74,021 990
Young Urban Christians & Artists IncNY $262,956$75,000 990
The Young Airman AssociationNY $252,601$159,295 990
How Our Lives Link Altogether IncNY $250,916$48,566 990

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 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 default28th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted25th

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 (Gregory Jaloszynski) 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 36 similarly situated organizations (Same NTEE sector (O50) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,640 is reasonable (approximately the 28th 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.