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PeerBasis
Compensation Comparability Determination

Dni 4 Inc

Executive Director / CEO

EIN 464930936
MA · NTEE S47
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Smith, Executive Director / CEO ($9,597) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,534 total compensation of comparable organizations → $178,021 $9,597
$7,84310th
$12,90225th
$33,772Median
$82,37675th
$113,98090th
$9,597This org · 19th
p10$7,843
p25$12,902
p50$33,772
p75$82,376
p90$113,980
$9,597

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

OrganizationStateTotal revenueTotal compSource
Tech Park Non-profit Holdings IncWV $0$48,627 990
Transformation Holdings IncOK $0$8,087 990
Erf Real Estate IncTX $0$33,772 990
Wlam Property AssociationWA $0$9,979 990
Erf Real Estate GroupTX $0$33,772 990
20 First Street PropertiesCO $0$17,641 990
Mchc Holdings IncHI $0$12,309 990
Gcm Facilities CorporationFL $0$13,494 990
Ibew Local Union 15 Building CorporationIL $0$7,843 990
Resource Center Title HoldingTX $0$127,584 990
Wasie Properties IncMN $0$178,021 990
Cifc Ysf Holding CorpCT $0$3,534 990
Seiu Local 1991 Holding CorporationFL $0$80,040 990
Day Nursery Building CorpCO $0$29,672 990
Msm Realty IncMA $0$106,817 990
Msc Realty IncRI $0$113,980 990
Citizens Advice Bureau PropertyNY $0$70,597 990
Hope Shines Bright Holding CompanyNV $0$6,173 990
Local 18a Realty CorpNY $0$158,001 990
Xuprop Co-norwoodOH $0$69,247 990
Saint Clare Homes Property Ii IncNJ $0$28,393 990
St Mary's Dominican Property Holding CoLA $0$21,801 990
551 Main Street Holding CorporationMA $0$31,040 990
Imh Realty IncIN $0$39,974 990
Cfh Blondell HousingNY $0$9,104 990

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 MA 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted3rd

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 (John Smith) 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 31 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,597 is reasonable (approximately the 19th 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.