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PeerBasis
Compensation Comparability Determination

Council On Developmental

Executive Director / CEO

EIN 610476686
KY · NTEE P82Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Napolilli, Executive Director / CEO ($78,750) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,563 total compensation of comparable organizations → $77,864 $78,750
$14,09310th
$21,74025th
$35,271Median
$54,53875th
$60,43990th
$78,750This org · 100th
p10$14,093
p25$21,740
p50$35,271
p75$54,538
p90$60,439
$78,750

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 KY 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 Arc Of Blair County PA$175,579 Executive Director $45,741 $41,239 2024
Asi - Birmingham Inc MN$171,740 President/tr $65,715 $60,439 2023
Fraser Independent Living Project Iv MN$177,208 Ceo/secretary $25,655 $22,918 2024
Joy Research And Service Center For The Disabled Inc CA$180,850 Co Director $15,000 $11,710 2024
Otsar Corp NY$167,592 Executive Director $32,521 $26,568 2024
Attleboro Enterprises Properties Inc MA$166,458 Secretary $21,242 $17,767 2023
Tenth And Lami Inc MO$163,650 President & Ceo $19,685 $19,406 2023
Alaska Association On AK$185,629 Executive Dir. $87,500 $77,864 2023
Deaf Service Center Of Lake County FL$187,749 President $10,000 $8,493 2024
Heather Apartment Associates WA$160,834 President And Ceo $24,457 $20,381 2023
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $61,968 2023
Kane Homes Association IL$189,878 Secretary/treasurer $12,317 $11,271 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $54,617 2024
Detour Company Theater Inc AZ$193,008 Executive Director $31,250 $26,471 2025
The Right Path Riding Academy Inc OK$194,904 Director Of Operations $34,946 $34,789 2024
Nashville Supportive Housing Inc MN$153,326 President/tr $65,715 $60,439 2023
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $43,087 2024
Suburban Adult Services Foundation Inc NY$198,301 President & Ceo $42,362 $34,608 2024
High Rise Day Habilitation Center TX$201,293 Exec Director $38,400 $35,753 2023
Walla Walla Valley Disability Network WA$203,091 Former Executive Director $24,420 $19,766 2024
Pasadena Supportive Housing MN$204,006 President/tr $68,006 $59,186 2025
Creative Citizen Studios PA$204,801 Executive Di $33,889 $29,766 2025
Connectability Inc GA$207,067 Executive Dir. $21,900 $19,908 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $63,495 2024
Reach Me OH$211,029 Executive Director $27,500 $26,333 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default100th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted72nd

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 (Robert Napolilli) 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 50 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,750 is reasonable (approximately the 100th 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.