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PeerBasis
Compensation Comparability Determination

Solid Waste Association Of North America

Executive Director / CEO

EIN 521684339
NY · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Russell P Rutkowski, Executive Director / CEO ($18,120) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,807 total compensation of comparable organizations → $200,048 $18,120
$48,98010th
$66,17025th
$91,351Median
$118,89475th
$156,64890th
$18,120This org · 0th
p10$48,980
p25$66,170
p50$91,351
p75$118,894
p90$156,648
$18,120

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 NY 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
The Restorative Center Inc NY$422,887 Excutive Director $130,769 $127,017 2024
The Education And Research Foundation NY$405,758 President $47,500 $46,137 2024
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $90,000 2023
Empire 8 NY$453,359 Commissioner $181,158 $175,961 2024
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $70,972 2025
The Bella Abzug Leadership Institute Inc NY$343,203 Founder And Ceo $102,898 $99,946 2024
The Black Institute Inc NY$337,742 President $50,292 $48,849 2024
One Story Inc NY$514,304 Director $51,637 $50,156 2024
Cora Incorporated NY$530,457 Executive Director (Non-voting) $81,486 $81,486 2023
Laborers Local No 91 NY$537,112 Administrato $205,957 $200,048 2024
Zmi Foundation Inc NY$540,233 Executive Director $60,000 $58,279 2024
Adams Street Foundation Inc NY$540,582 Executive Director $99,808 $99,808 2023
3 Ds Aftercare Inc NY$542,575 Executive Director $80,096 $83,380 2022
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $65,563 2024
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $67,992 2024
Prep4all Inc NY$549,656 Managing Director $157,533 $157,533 2023
The Elija Foundation Inc NY$551,541 Ceo $20,392 $19,807 2024
Stoked Mentoring Inc NY$554,212 President Thru 12/16/24 $153,070 $148,678 2024
Groove With Me Inc NY$558,318 Founder & Executive Direct $125,000 $121,414 2024
Start Lighthouse NY$560,929 Executive Director $99,716 $96,855 2024
Catskill Hudson Area Health Educati NY$565,423 Executive Di $95,439 $92,701 2024
Resilience Education Training And NY$611,392 Executive Director $111,333 $111,333 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Russell P Rutkowski) 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 22 similarly situated organizations (Same NTEE sector (B99) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,120 is reasonable (approximately the 0th 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.