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PeerBasis
Compensation Comparability Determination

Nuca Foundation For Education &

Executive Director / CEO

EIN 541907767
VA · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Carlson, Executive Director / CEO ($30,634) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Doug Carlson — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,838 total compensation of comparable organizations → $383,377 $30,634
$11,79810th
$19,03225th
$67,471Median
$73,51875th
$219,99690th
$30,634This org · 40th
p10$11,798
p25$19,032
p50$67,471
p75$73,518
p90$219,996
$30,634

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 VA 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
Columbus Area Labor Management Comm OH$16,060 Executive Director $17,601 $18,753 2024
Federation Employment And Guidance Service Inc NY$17,452 Chief Wind-down Officer, Plan Administrator $222,043 $201,843 2024
Garden City Education Association MI$14,907 President $12,000 $12,460 2024
Roots Services Inc OH$9,582 Executive Di $70,000 $74,584 2024
Lenli Group Inc FL$24,384 President $6,000 $5,838 2023
The Gear Foundation Inc TN$24,497 Program Director $62,000 $65,560 2024
The Waterford Project OH$25,783 Executive Director $66,000 $70,321 2024
Milwaukee Area Workforce Funding WI$28,310 Executive Director $66,040 $69,381 2024
Life And Work Connections Inc MO$28,626 Executive Director $18,646 $19,867 2024
Goodwill Solutions Inc IA$30,917 Ceo $348,058 $383,377 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted90th

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 (Doug Carlson) 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 10 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $30,634 is reasonable (approximately the 40th 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.