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PeerBasis
Compensation Comparability Determination

Polk Training Center Inc

Executive Director / CEO

EIN 592682430
FL · NTEE J30Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Lora Bonacic, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lora Bonacic — 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

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $127,123 $40,000
$3,23710th
$5,90525th
$17,260Median
$55,33175th
$88,08790th
$40,000This org · 68th
p10$3,237
p25$5,905
p50$17,260
p75$55,331
p90$88,087
$40,000

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 FL 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
Manchester Police Officers Associat CT$97,655 President $5,000 $4,990 2025
Laborer's Local 754 Labor Management NY$97,748 Trustee $55,224 $56,135 2023
International Association Of Machinists & Aerospace Workers CA$95,749 Trustee $4,250 $4,128 2023
Local Union 1713 Umwa WV$98,049 President $4,800 $5,679 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $9,457 2024
Dallas Christian Women's Job Corps TX$98,664 Executive Di $10,800 $11,805 2024
Imsa Educational Foundation NH$94,686 Secretary/treasurer $126,000 $127,123 2024
Probability Management Inc CA$93,319 Executive Director $12,750 $12,029 2024
Dyersville Progress Inc IA$101,258 Director $8,796 $10,252 2025
Ability Inc NM$101,702 Executive Director $411 $497 2023
Occupational Development Center PA$91,544 Secretary $4,036 $4,527 2023
Wayne Westland Education MI$90,142 Exec Director $10,000 $11,278 2024
B3 Coffee NC$89,992 Executive Dir. $15,750 $18,307 2023
International Association Of Firefighters Local 475 IN$89,663 President $1,540 $1,775 2024
Avixa Foundation Inc VA$88,891 Executive Director $14,158 $15,378 2023
Afscme Local 151 MN$88,804 President $2,162 $2,403 2023
United Construction Trade NY$107,799 President $40,000 $40,660 2023
Solon Education Association OH$85,198 President $4,700 $5,439 2024
Lica Educational Foundation For Veterans IL$81,987 Director $66,000 $72,991 2023
Northern Kentucky Chamber Of Commerce KY$112,182 Chamber President $19,288 $22,642 2024
United Union Of Roofers Local 106 Jatc IN$113,717 Steward/trustee $13,667 $16,213 2023
Massachusetts Afl-cio Building MA$113,996 President $79,037 $77,604 2024
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,579 2024
Abilities At Crestview Ii Inc FL$79,180 President/ceo $38,173 $40,340 2023
Institute For Sustainable Diversity WA$114,556 President $20,000 $19,565 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2025 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 FL 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 default68th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted58th

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 (Lora Bonacic) 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 74 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 68th 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.