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PeerBasis
Compensation Comparability Determination

Daniel James Mccarthy Memorial Fund Inc

Executive Director / CEO

EIN 770600310
MA · NTEE Z99
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Gorczyca, Executive Director / CEO ($21,856) against every comparable organization that fit the selection criteria — 154 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

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22 total compensation of comparable organizations → $282,034 $21,856
$15,46310th
$27,89325th
$55,873Median
$77,65175th
$99,64890th
$21,856This org · 19th
p10$15,463
p25$27,893
p50$55,873
p75$77,651
p90$99,648
$21,856

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

OrganizationStateTotal revenueTotal compSource
Hope Psychological Services IncMA $211,758$62,421 990
Rabun County Family ConnectionGA $212,340$45,491 990
Key Of David Christian ChurchID $212,720$71,242 990
Young Fathers Of Central FloridaincFL $213,359$89,923 990
Friends Of The Forest PreserveNY $215,332$72,023 990
The Delaware Company IncNY $215,400$25,636 990
Waves Of Wilmington IncNC $207,241$146,756 990
Gateway Business Health CoalitionMO $216,284$14,217 990
Medical Staff Of Santa Barbara Cottage HospitalCA $206,945$92,537 990
Houston Eye Associates FoundationTX $206,917$114,605 990
Higher Education Consortium Of CentralMA $206,714$130,262 990
Earth Images FoundationCA $216,823$56,105 990
Facilities IncME $217,375$4,513 990
Wheat IncCT $217,382$56,190 990
Health Career Collaborative IncCA $217,900$178,893 990
Eagles Wings MinistriesCA $204,597$42,045 990
Community ReachMO $220,236$21,612 990
Love Inc SacramentoCA $202,859$75,108 990
The Rl Mace Universal Design InstituteNC $202,585$68,990 990
Kindervision Foundation IncFL $221,322$64,711 990
Called To RescueWA $202,101$18,930 990
Journey Pregnancy & Life HubIL $200,823$40,794 990
Institute For Fisheries ResourcesCA $200,747$16,816 990
Selden Fire Department Emergency UnitNY $200,727$603 990
Arc San Diego FoundationCA $200,387$27,741 990

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 MA 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)21st
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted14th

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 (Kathryn Gorczyca) 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 154 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,856 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). 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.