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PeerBasis
Compensation Comparability Determination

John B Cunningham Pans And Pandas Foundation Inc

Executive Director / CEO

EIN 814926490
MA · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Vitelli, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 235 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

235 organizations qualified on sector, size, and geography 235 within the band form the benchmarked peer set.

Distribution of comparable compensation

$656 total compensation of comparable organizations → $106,144 $80,000
$14,92110th
$31,75525th
$55,923Median
$71,29375th
$88,28190th
$80,000This org · 84th
p10$14,921
p25$31,755
p50$55,923
p75$71,293
p90$88,281
$80,000

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 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
Foresight Ski Guides IncCO $248,807$78,041 990
Status Code 4 IncCO $249,222$55,824 990
Roads To FreedomPA $248,112$36,317 990
Shakopee Supportive Housing IncMN $250,159$70,187 990
Elite Women Of ExcellenceGA $247,207$55,923 990
Harlem Pride IncorporatedNY $246,990$18,897 990
Rock Haus FoundationTX $246,930$49,740 990
On Our Own Of Frederick County IncMD $251,342$67,014 990
Lutheran Social Services Of Central OhioOH $251,527$10,712 990
Transform Scott County IncKY $251,598$46,638 990
Answer Scholarship IncNC $245,334$41,807 990
Edtogether IncMA $252,762$82,565 990
Girls Growing Ii WomenMI $245,156$60,358 990
Deafinitely DogsIA $252,979$83,701 990
Highland Manor Apartments IncNC $244,812$17,235 990
Stonewall Inn Gives Back Initiative IncNY $244,799$88,679 990
Austin Pregnancy Resource CenterTX $244,589$93,506 990
Crossroads Hospice Charitable FoundationOK $253,446$80,389 990
Matsu Council On AgingAK $253,496$96,067 990
The People Center IncMI $243,932$61,638 990
The Erika Whitmore Godwin FoundationCA $243,885$97,290 990
Azul - Fashion Art Design IncFL $243,747$65,495 990
Front Step IncPA $254,541$45,272 990
New Start IncMD $243,184$11,054 990
Family Promise Of Greater New BraunfelsTX $254,832$12,640 990

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 default84th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted74th

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 (Jennifer Vitelli) 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 235 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 84th 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.