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PeerBasis
Compensation Comparability Determination

Pacific Tax Policy Institute

Executive Director / CEO

EIN 475003408
CA · NTEE B03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Stewart Karlinsky, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$675 total compensation of comparable organizations → $217,913 $35,000
$6,89310th
$22,09925th
$46,727Median
$89,26975th
$121,77390th
$35,000This org · 38th
p10$6,893
p25$22,099
p50$46,727
p75$89,269
p90$121,773
$35,000

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

OrganizationStateTotal revenueTotal compSource
Research Triangle Chapter Of TheNC $230,904$46,727 990
UcgpcCA $228,995$3,000 990
Aatseel Of The Us IncCO $228,447$26,651 990
South Carolina Alliance Of Black School EducatorsSC $228,061$18,658 990
Johnnetta Betsch Cole Legacy Institute IncDE $227,748$36,157 990
New Orleans Regional LeadershipLA $232,933$120,522 990
Pennsyvania Association For Supervision & Curriculum DevelopmentPA $233,394$74,841 990
Rabiej Litigation Law CenterSC $226,766$120,815 990
Nevada Association Of School SuperintendentsNV $233,539$63,527 990
Entrepreneurs Organization Of IowaIA $239,142$69,253 990
Ohio School Health ServicesOH $241,396$22,099 990
Nebraska Legal Diversity CouncilNE $241,500$155,697 990
San Francisco Rock ProjectCA $217,592$45,000 990
Society For The Neurobiology Of LanguageCA $217,553$675 990
Gamma Iota Sigma FoundationOH $246,200$6,202 990
Virginia Council Of Adm SpecialVA $213,689$34,510 990
The Association Of Asset Management ProfNE $248,153$1,283 990
Orange County Ny Arts Council IncNY $211,122$108,735 990
Association For Practical & ProfessionalIN $249,118$59,489 990
American Society Of EvidenceCA $210,744$39,682 990
CpcoalitionCO $209,017$66,627 990
Women In 3d PrintingCO $207,677$19,435 990
Dyslexia Center Of AustinTX $252,836$42,935 990
Consortium For North American Higher Education Collaboration ConAZ $253,145$14,775 990
Meadowlands Regional 2040 Foundation IncNJ $253,386$7,559 990

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 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 default38th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted31st

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 (Dr Stewart Karlinsky) 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 61 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 38th 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.