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PeerBasis
Compensation Comparability Determination

Otho Davis Scholarship Foundat

Executive Director / CEO

EIN 522200375
NJ · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marie Mascia, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,240 total compensation of comparable organizations → $284,786 $20,000
$3,80010th
$8,03925th
$24,314Median
$50,99375th
$72,05690th
$20,000This org · 44th
p10$3,800
p25$8,039
p50$24,314
p75$50,993
p90$72,056
$20,000

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

OrganizationStateTotal revenueTotal compSource
Hepburn Bootstrap Foundation IncWI $52,463$69,544 990
Ohio Contractors Association AdvancementOH $51,788$58,628 990
Yau High School Sciences AwardsMA $51,477$9,757 990
Fsa Scholarship FoundationTX $53,115$20,070 990
Airmen Memorial Foundation IncMD $51,291$9,155 990
Wireless Infrastructure AssociationVA $53,833$46,230 990
Ilpa Scholarships Forever IncIA $50,432$7,277 990
C J Francis Iii FoundationOH $49,811$2,313 990
Nbs Classical Music Institute IncPA $49,539$6,324 990
Kll Memorial Scholarship FoundationKS $49,336$1,240 990
Project Zawadi IncMN $49,152$5,995 990
The John R Mott ScholarshipVA $49,049$2,163 990
Harrison County Educational FoundatKY $48,958$7,220 990
Independent Sports Club Of CentralIL $55,835$3,433 990
Annie J Maccoll Charitable TrustFL $47,878$24,394 990
Illinois Retail Merchants AssociationIL $47,132$47,500 990
Ibew Local 8 Scholarship FundOH $46,880$67,606 990
Cahp Foundation TrustCA $46,539$39,800 990
Bricklayers And Allied Craft WorkersNY $58,095$146,019 990
Clean Slate E3 IncPA $46,304$50,993 990
Printing Industry Assoc Of GaGA $45,988$8,039 990
Aci-na Educational FoundationDC $58,619$73,731 990
Pine Cone FoundationCA $45,312$48,357 990
California Association Of WinegrapeCA $43,379$17,998 990
Wsna Scholarship And ResearchWA $61,216$2,071 990

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 NJ 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 default44th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted82nd
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 (Marie Mascia) 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 45 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 44th 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.