Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Nicaphoto Inc

Executive Director / CEO

EIN 452964149
CT · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ronnie Ellen Maher, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $246,539 $26,000
$10,94610th
$25,50125th
$52,495Median
$76,49875th
$101,77190th
$26,000This org · 26th
p10$10,946
p25$25,501
p50$52,495
p75$76,498
p90$101,771
$26,000

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

OrganizationStateTotal revenueTotal compSource
Nami Of Fairbanks Alaska IncAK $206,276$65,506 990
Amplify ArtsNE $205,050$79,940 990
Quality Champions For LifeOH $206,795$24,852 990
Merivis Foundation IncTX $206,797$137,078 990
Communities In Schools Of Rome-floyd County IncGA $206,910$67,728 990
Eagle Wings Motorcycle AssociationAZ $206,938$49,234 990
CulperVA $207,252$55,266 990
Hampton Roads Chess AssociationVA $204,156$41,807 990
Colorado Learning ConnectionsCO $207,456$63,126 990
Gethsemane Ranch IncFL $204,030$20,283 990
Bridge Christian AcademyCA $207,544$13,814 990
North County Philanthropy CouncilCA $208,005$48,570 990
Doctors Of Academics Learning AcademyFL $208,034$30,244 990
Culture Restoration Project InDE $208,117$78,135 990
Teacher Apprenticeship NetworkNJ $203,250$13,186 990
K12c SolutionsMI $203,124$59,930 990
Family Child Care Providers Association Of San Francisco IncCA $202,970$43,271 990
B Well Foundation IncIA $209,236$2,336 990
Academy College PrepCA $209,400$122,484 990
New Leaf KitchenOH $209,523$51,010 990
Grace Education & BusinessFL $201,797$47,200 990
The Early Learning Partnership OfSC $201,777$49,634 990
Mali Rising FoundationUT $210,011$80,482 990
Educational Leadership Foundation Of New Jersey IncNJ $201,523$17,162 990
Changing Expectations CorpTX $201,110$120,776 990

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 CT 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 default26th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted23rd

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 (Ronnie Ellen Maher) 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 313 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 26th 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.