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PeerBasis
Compensation Comparability Determination

Opoverwatch Inc

Executive Director / CEO

EIN 842892253
NY · NTEE X11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Budz, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: David Budz — reported title “EXECUTIVE DIRECTORBOARD MEMB”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$264 total compensation of comparable organizations → $157,838 $42,000
$5,54910th
$22,33025th
$39,982Median
$59,30775th
$94,23690th
$42,000This org · 62nd
p10$5,549
p25$22,330
p50$39,982
p75$59,307
p90$94,236
$42,000

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 NY 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
New Leaf Ministries Inc ID$196,207 President $21,000 $24,013 2024
Kgm Support Corporation MI$195,025 President & $31,457 $34,901 2024
Union Foundation OH$203,499 Board Member $8,075 $9,193 2024
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $40,644 2024
Scph Legacy Corporation OH$207,055 President $36,750 $41,840 2024
Mission First Alliance TN$208,566 Executive Di $82,268 $92,952 2024
Dental Community Fellowship SC$209,226 Vice Preside $20,000 $21,849 2025
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $99,372 2024
Velvet Ashes Incorporated PA$210,704 Executive Director $55,327 $59,307 2024
The Genesis Foundation CO$182,458 Treasurer $27,230 $28,066 2024
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $22,330 2025
First Response Ministry Inc TX$220,694 Executive Director $43,946 $48,648 2023
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $47,092 2024
Gamboa Union Ministries PA$170,755 V. Chairman/treasurer $3,600 $3,973 2023
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $79,017 2023
Milandila Community Missions Inc PA$232,604 Director $73,810 $81,456 2023
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $157,838 2024
The Harriette And Ted Perlman Family IL$154,571 Secretary $66,424 $72,267 2023
Copeland Family Supporting Organization VA$144,179 Secretary $5,470 $5,677 2024
Chapel Haven Endowment Inc CT$262,002 President $262 $264 2024
New Life Center Foundation ND$135,797 Secretary $25,948 $31,512 2023
Thrive International Missions CA$262,893 President $118,901 $110,362 2024
Roadster Legacy AZ$267,932 Director $4,735 $5,039 2023
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $21,967 2024
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $39,982 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted28th

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 (David Budz) 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 29 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 62nd 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.