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PeerBasis
Compensation Comparability Determination

Morris County Secondary School Athletic

Executive Director / CEO

EIN 460547718
NJ · NTEE B11
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Silipena, Executive Director / CEO ($2,950) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$769 total compensation of comparable organizations → $613,548 $2,950
$6,89910th
$19,74525th
$43,686Median
$75,42575th
$113,04190th
$2,950This org · 5th
p10$6,899
p25$19,745
p50$43,686
p75$75,425
p90$113,041
$2,950

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
Northeast Kids Count Inc NY$298,809 Managing Director $67,351 $69,968 2024
John De La Howe School Foundation SC$298,005 Executive Di $111,330 $133,526 2024
Hampton Educational Foundation VA$301,484 Executive Director $19,470 $21,612 2024
Ppsel Building Corporation CO$302,943 Executive Director $38,592 $41,446 2025
Bismarck Library Foundation Inc ND$293,692 Exec Dir-pri $16,013 $20,799 2023
Machik Corp DC$293,539 President/ Treasurer $69,900 $70,519 2024
Classical High School Alumni Association RI$303,785 Executive Director $46,667 $52,965 2023
The Buffalo And Western New York Soccer Boosters NY$293,393 Manetta $4,000 $4,156 2024
The Finneytown Schools Educational OH$291,446 Executive Director $42,881 $52,215 2024
Explore Facilities Group NM$306,625 Chair $30,923 $39,367 2023
Galion City Schools Boosters Club OH$290,242 Vice President $2,400 $2,847 2025
Community Home-school Coop WA$290,070 Director $10,450 $11,074 2023
Cal State University Fullerton CA$307,284 Director $56,403 $57,646 2023
Rudolph And Florence Nadbath CA$289,684 Trustee $25,815 $25,627 2024
Evergreen School District Foundation 114 WA$307,669 Executive Assistant $49,353 $50,799 2024
Chambersburg Area School District PA$288,431 Executive Director $7,798 $9,205 2023
Green Mountain Library Consortium VT$310,039 Administrative Coordinator $9,694 $11,548 2023
Boys Hope Girls Hope Academy Program OH$286,526 Exec.dir.(until 4/16/22) $22,806 $28,590 2023
Fund For Ucap RI$285,112 President $28,872 $32,768 2023
The Seedling Foundation Of Dayton Ohio OH$312,651 Executive Director $40,192 $50,386 2023
Foundation For Science And Mathematics LA$284,210 Executive Director $51,875 $67,609 2023
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $613,548 2023
East Side Union High School District CA$315,403 Executive Dir. $25,000 $24,818 2024
Lau Health Foundation Inc NY$280,828 Former President $348,130 $361,658 2024
University Of Iowa Research IA$316,627 President $43,544 $56,432 2023

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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted4th

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 (Brian Silipena) 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 143 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,950 is reasonable (approximately the 5th 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.