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PeerBasis
Compensation Comparability Determination

Baltimore City Community College

Executive Director / CEO

EIN 521361023
MD · NTEE T31
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eileen Waitsman, Executive Director / CEO ($157,347) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,494 total compensation of comparable organizations → $288,881 $157,347
$10,38410th
$11,99225th
$32,863Median
$41,82075th
$69,99790th
$157,347This org · 94th
p10$10,384
p25$11,992
p50$32,863
p75$41,820
p90$69,997
$157,347

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 MD 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
Memphis-plough Community Foundation TN$74,310 President $50,479 $53,706 2025
S8 Impact Foundation GA$75,796 Trustee $34,041 $35,560 2024
Isa Foundation PA$69,832 Exec Director $11,312 $11,418 2025
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $35,334 2023
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $30,892 2024
Eastside Area Community Foundation IN$66,933 Executive Di $10,500 $11,504 2024
Asbury Park Foundation Inc KS$66,371 Chief Executive Officer $12,600 $14,560 2023
Calvin Community Foundation IA$79,743 Ceo $10,541 $11,992 2024
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $63,122 2024
The Foundation Of The Broome-tioga NY$82,492 Chief Executive Officer $35,005 $32,863 2024
Sutton County Community Trust TX$62,697 Trustee $2,400 $2,494 2024
Bay Harbor Foundation MI$56,553 Executive Director $8,000 $8,832 2023
Baraga County Community Foundation MI$90,676 Executive Director $38,998 $41,820 2024
Marshall Hospital Foundation TX$54,922 President/ceo $269,993 $288,881 2023
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $38,203 2024
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $30,640 2024
Caldwell County Community Services Foundation TX$100,475 President $77,275 $80,309 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted53rd

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 (Eileen Waitsman) 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 17 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $157,347 is reasonable (approximately the 94th 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.