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PeerBasis
Compensation Comparability Determination

Italian School Nj Inc

Executive Director / CEO

EIN 452586105
NJ · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marilisa Zanarella, Executive Director / CEO ($50,700) against every comparable organization that fit the selection criteria — 261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$181 total compensation of comparable organizations → $201,398 $50,700
$10,29010th
$28,29325th
$49,256Median
$81,24175th
$103,78290th
$50,700This org · 52nd
p10$10,290
p25$28,293
p50$49,256
p75$81,241
p90$103,782
$50,700

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 NJ 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
Maidee Smith Early Care & Learning GA$409,707 Center Direc $29,299 $33,868 2024
Highland Free Charter School AZ$411,854 President & Ceo $67,542 $72,753 2025
The Cross Christian Academy Inc DE$412,624 President $28,800 $32,420 2024
Metropolitan Detroit Bureau Of School Studiesinc MI$414,021 Executive Director $138,900 $160,575 2025
Friends Of Forensics CA$405,788 Executive Director $5,000 $4,963 2024
Destiny Christian Academy TX$416,116 Principal $36,000 $41,401 2024
Communities In Schools Of NC$416,635 President And Ceo $10,990 $13,055 2024
Tgs Foundation ME$403,900 Executive Director $21,600 $24,866 2024
World Builders Academy MO$417,807 President $14,583 $18,282 2023
Matthew House Az Inc AZ$402,796 Executive Director $27,750 $31,589 2023
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $51,015 2023
International School Of Djibouti MN$401,059 Board Member $6,189 $6,849 2025
Urban Christian Academy IL$420,892 Executive Di $12,000 $13,963 2023
Friends-montessori School NC$400,557 Director $59,229 $68,545 2025
Selle Valley Carden School Inc ID$421,690 Director/teach $32,000 $40,292 2023
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $80,676 2024
Cambridge Math Circle Inc MA$399,548 President, Executive Director $122,917 $126,985 2024
Tyler Ind School District Foundation TX$422,347 Executive Director $82,014 $94,317 2024
Coeur Academy MO$399,150 Director Of Education $83,598 $99,170 2025
Diamante Montessori School IL$422,764 President $8,000 $9,042 2024
World Language Initiative Mt MT$397,765 Executive Dir. $70,000 $84,512 2025
Chesterton Academy Of St James CA$397,328 Member $108,428 $110,819 2023
Arrow Preparatory Academy WA$396,196 Secretary $1,840 $1,949 2023
Sweet Tree Arts ME$426,649 Executive Di $35,846 $41,265 2024
Global Connection Academy OH$427,339 Board Member $65,000 $79,148 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2025 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 NJ 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 default52nd
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted50th

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 (Marilisa Zanarella) 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 261 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,700 is reasonable (approximately the 52nd 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.