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PeerBasis
Compensation Comparability Determination

Enterprise Institute

Executive Director / CEO

EIN 710879071
SD · NTEE B19
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Eitreim, Executive Director / CEO ($153,725) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $215,581 $153,725
$5,19610th
$8,39025th
$24,879Median
$63,30975th
$108,13290th
$153,725This org · 97th
p10$5,196
p25$8,390
p50$24,879
p75$63,309
p90$108,132
$153,725

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 SD 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
Richland County Public Education SC$232,424 Executive Director $76,152 $71,985 2023
Catch The Stars Foundation IN$227,758 Executive Directorprogram Director $48,327 $44,854 2024
Hand-n-hand Early Learning Center Inc DE$234,545 Treasurer $5,635 $4,856 2024
The Academy On Capitalism And Limited IL$238,786 Executive Director $113,000 $97,772 2024
Unique Xpression Ministries Inc $215,734 Executive Director $15,000 $15,000 2023
Cristo Rey Dallas Academic Center TX$249,287 Cfo $15,712 $14,241 2023
Help Homeschool OH$250,586 Director $9,000 $8,390 2024
Indiana Lifelong Learning Projects Inc IN$251,320 Chair $70,249 $65,200 2024
Youth Mentoring Initiative Inc IN$251,881 Executive Di $63,550 $60,724 2023
District 7 High School Rodeo ID$207,400 Secretary $7,000 $6,554 2024
Badgerland After School Enrichment Program Inc WI$259,957 Executive Director $66,827 $63,238 2023
Gpf Woodson Park Nmtc Inc GA$201,061 Executive Director $18,151 $16,062 2024
Srcs Building Company MN$198,837 Director $4,818 $4,314 2023
Computer Recycling Of Virginia Inc VA$267,891 President & Ceo $74,500 $63,309 2024
Citysquash Support Corporation NY$268,677 President $44,709 $35,556 2024
Geneva Lake Astrophysics And Steam Inc WI$187,866 President $142,540 $134,885 2023
Enlearn WA$274,936 Ceo $153,613 $124,616 2023
Interra Cares Foundation Inc IN$176,598 Chief Strate $232,278 $215,581 2024
Excellence Academies Foundation Inc NY$170,893 Director/ceo $44,709 $36,607 2023
Chd Academy CA$169,137 President $10,000 $7,404 2025
Children First Foundation AZ$293,527 Treasurer Until 12/1/23 $23,078 $19,534 2024
Partners Library Action Network TX$293,669 Executive Director Until 3.31.23 $28,260 $24,879 2024
Nys Clsa NY$164,863 Executive Director $5,848 $4,788 2023
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $55,394 2025
Skourtes Institute OR$158,603 Dir, Pres. & $1 $1 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted82nd

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 (Tom Eitreim) 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 33 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $153,725 is reasonable (approximately the 97th 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.