Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Epsilon Pi Tau Inc

Executive Director / CEO

EIN 561060074
OH · NTEE B83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Kevin R Howell, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 1401 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Kevin R Howell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,401 organizations qualified on sector, size, and geography 1,401 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $416,628 $15,000
$7,31610th
$18,88925th
$37,804Median
$57,88675th
$82,55990th
$15,000This org · 19th
p10$7,316
p25$18,889
p50$37,804
p75$57,886
p90$82,559
$15,000

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 OH 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
Arts Align All Inc WI$164,616 President $40,838 $40,268 2024
Trinity Learning Center MO$164,589 Director $22,050 $22,050 2024
Family Learning Solutions Inc Co Lori S Melman MD$164,514 Founder & Executive Director $50,000 $44,135 2024
Nys Clsa NY$164,863 Executive Director $5,848 $5,137 2023
The Fay School Endowment Fund TX$164,447 Head Of School $28,931 $28,131 2023
The Spark Inc KS$164,994 Executive Director $64,231 $67,451 2023
Kirkland Preschool WA$164,337 President $9,660 $8,407 2023
Sharkey-issaquena County Library MS$164,272 Librarian $54,011 $56,795 2024
Virginia Association Of Science VA$164,234 Executive Director $40,000 $36,465 2024
Allison Rose Foundation OH$165,161 Executive Director $25,000 $25,000 2024
Santa Rosa Academy Foundation CA$165,173 President $53,021 $43,227 2024
Wake Forest University Foundation NC$165,184 President $314,071 $315,445 2023
Denver Metro Convention & Visitors CO$164,142 President & $62,607 $58,354 2023
Chinese Language School Of Connecticut CT$165,299 Academic Director $20,000 $17,705 2024
Epoch Public Media Seattle WA$164,046 President $4,779 $4,040 2024
International Interior Design Assoc Fdn IL$165,445 Ceo/evp $44,642 $41,437 2024
Academy Funding Of Bastrop TX$165,463 President $18,000 $17,000 2024
Institute For Advertising Ethics NY$165,475 President $125,000 $109,795 2023
University Of Northern California CA$165,491 President $30,000 $25,181 2023
Milwaukee Women Inc WI$163,861 External Engagement $62,100 $63,041 2023
The Foundation For Fort Mill Schools SC$163,582 Executive Director $19,200 $18,912 2024
Flt Holding Inc OK$165,816 President $5,608 $6,003 2023
Alabama Association Of Elementary AL$163,487 Aaesa Ast Ex Director $23,500 $24,678 2023
Landmark Training Development Company TN$163,464 President & Executive Director $3,213 $3,189 2024
Believe It Achieve It CA$166,000 Executive Director $50,000 $41,968 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 OH 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 default19th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted16th

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 Kevin R Howell) 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 1401 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 19th 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.