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PeerBasis
Compensation Comparability Determination

Fcps Foundation

Executive Director / CEO

EIN 463695118
CA · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rolando Gutierrez, Executive Director / CEO ($30,990) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rolando Gutierrez — reported title “CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$672 total compensation of comparable organizations → $281,380 $30,990
$2,40910th
$13,04925th
$32,094Median
$51,44075th
$91,20690th
$30,990This org · 48th
p10$2,409
p25$13,049
p50$32,094
p75$51,440
p90$91,206
$30,990

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 CA 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
Nsbr Facilities Inc LA$88,000 President $28,073 $34,772 2024
The Bearcat Touchdown Club Inc GA$90,878 Secretary $5,000 $5,656 2024
Greeneville City Schools Foundation TN$90,963 Executive Di $34,500 $40,792 2024
Swocc Qalicb OR$92,701 President $51,185 $53,468 2024
Clinton Public Schools Scholarship Enrichment Foundation Inc MA$93,835 Treasurer (Ret) $900 $937 2023
Foundation For Compton Community College CA$93,837 Member $97,654 $94,852 2024
The Springfield Greene County Public MO$79,699 Develop. Dir $2,102 $2,505 2024
Richland School District Two Education SC$96,169 Executive Director $12,000 $14,498 2023
Strong Communities Realty Corporation FL$96,654 President $36,104 $39,278 2023
Wilmington Library Foundation Ii Inc DE$76,295 Executive Director $8,569 $9,717 2023
Peruna East Corporation TX$97,750 President $85,562 $96,274 2024
Iowa School For The Deaf Foundation IA$98,158 President $28,502 $35,104 2024
Glen Ellyn Library Foundation IL$75,278 Development Dir $29,861 $33,022 2024
Schuylkill Valley Athletic Boosters Inc PA$75,214 Treasurer $599 $672 2024
Nymc - School Of Medicine Faculty NY$73,745 President, Ceo And Trustee $268,885 $281,380 2023
The 506 Foundation Inc KS$73,052 Treasurer $3,600 $4,375 2024
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $47,594 2024
Mississippi 8 Conference MN$69,671 Executive Secretary $16,958 $19,405 2023
National Association Of College OH$103,998 Senior Director Of Finance & Administration $18,379 $21,897 2024
Denver Christian Schools Foundation Inc CO$67,909 Head Of School $17,985 $19,972 2023
Bill And Vieve Gore Endowment Fund UT$67,313 Trustee $123,960 $146,925 2023
The Sumner G Rand Jr Foundation FL$106,782 President $87,076 $89,643 2025
Eastern New Mexico University Ruidoso Foundation NM$66,380 Executive Director $62,602 $75,738 2024
Ghes Building Company MN$107,956 Board Chair $5,654 $6,470 2023
Oelc At Kennedy Qalicb NE$108,000 Educare Of Omaha Executive Director $15,345 $18,565 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default48th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted46th

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 (Rolando Gutierrez) 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 48 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,990 is reasonable (approximately the 48th 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.