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PeerBasis
Compensation Comparability Determination

Nehemiah Community Foundation

Executive Director / CEO

EIN 680449972
CA · NTEE T31
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Scot Siden, Executive Director / CEO ($85,180) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,420 total compensation of comparable organizations → $147,466 $85,180
$9,47010th
$25,85025th
$51,575Median
$78,60475th
$109,87290th
$85,180This org · 82nd
p10$9,470
p25$25,850
p50$51,575
p75$78,604
p90$109,872
$85,180

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

OrganizationStateTotal revenueTotal compSource
Israel America Foundation IncNY $202,951$82,880 990
Chasdei EliyahuPA $208,638$13,461 990
Bettendorf Community Schools FoundationIA $201,204$50,655 990
Port Washington Education FoundationNY $210,140$10,465 990
Tustin Community FoundationCA $197,975$73,710 990
Pv Schools Education FoundationAZ $216,826$59,499 990
Greater Columbus Community HelpingOH $193,012$101,268 990
Ozarks Charitable Real Estate FoundationMO $218,166$44,338 990
Torah Synagogue FoundationNY $189,200$37,629 990
Buffalo Renaissance Foundation IncNY $221,606$37,673 990
Mac FoundationMT $223,291$147,466 990
Olivia Hospital & Clinic FoundationMN $224,257$77,331 990
Hawaii Va FoundationHI $225,981$4,834 990
The Pearl Foundation Of TheTN $227,530$65,799 990
The Surety Foundation IncDC $229,532$56,388 990
The Freedom To Help Foundation IncMD $232,308$1,420 990
Livonia Community Foundation IncMI $176,288$23,907 990
Middletown Community Foundation IncPA $235,127$5,774 990
Stillwater Community HealthcareMT $241,012$52,495 990
Etna Community OrganizationPA $167,868$54,292 990
United Way Of Adams County IncPA $250,888$79,833 990
Rochelle Area Community FoundationIL $252,515$101,832 990
Real Situations IncOH $255,499$7,149 990
Sjsv Community Benefit FoundationCA $151,576$58,279 990
Carol Ann Lee Memorial TrustGA $265,062$35,919 990

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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted84th
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 (Scot Siden) 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 38 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,180 is reasonable (approximately the 82nd 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.