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PeerBasis
Compensation Comparability Determination

Etna Community Organization

Executive Director / CEO

EIN 834432964
PA · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Megan Tunon, Executive Director / CEO ($48,400) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan Tunon — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,267 total compensation of comparable organizations → $131,462 $48,400
$5,35910th
$11,92125th
$37,544Median
$60,42175th
$75,73190th
$48,400This org · 63rd
p10$5,359
p25$11,921
p50$37,544
p75$60,421
p90$75,731
$48,400

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 PA 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
Livonia Community Foundation Inc MI$176,288 Executive Director $20,000 $21,312 2023
Sjsv Community Benefit Foundation CA$151,576 Chair $60,000 $51,954 2024
Torah Synagogue Foundation NY$189,200 Treasurer $38,000 $33,545 2025
Dr Maya Angelou Foundation CA$145,087 Board Chair $135,935 $114,672 2025
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $90,278 2024
Samaritan Foundation Charitable Trust GA$140,751 Former Trustee $45,472 $47,202 2023
Rancho Cucamonga Community & Arts CA$139,149 Executive Director $39,890 $35,561 2023
Peaks Island Fund Inc ME$138,733 Secretary $12,000 $12,049 2024
Nccf Property Investments Inc KS$137,922 Executive Dir. $10,783 $11,682 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $65,710 2023
Yafa American Community Center NY$136,852 Key Employee $8,010 $7,258 2024
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $45,157 2024
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $73,885 2023
Nehemiah Community Foundation CA$205,259 Coo $85,180 $75,936 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $12,000 2024
Port Washington Education Foundation NY$210,140 Vice President $10,000 $9,329 2023
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $3,672 2023
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $53,042 2024
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $39,527 2024
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $9,985 2025
Emily's Power For A Cure TN$115,319 President $29,320 $31,818 2023
Partnersfinancial Charitable Foundation TX$114,298 Executive Director $24,000 $24,074 2024
Buffalo Renaissance Foundation Inc NY$221,606 Executive Director $36,000 $33,584 2023
Mac Foundation MT$223,291 Cfo $118,130 $131,462 2023
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $67,520 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted47th

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 (Megan Tunon) 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 32 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,400 is reasonable (approximately the 63rd 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.