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PeerBasis
Compensation Comparability Determination

Erats Thiel Building Company

Executive Director / CEO

EIN 853514810
MN · NTEE B12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Falgier, Executive Director / CEO ($66,725) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Falgier — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $204,585 $66,725
$12,26210th
$25,34325th
$53,647Median
$80,73875th
$107,92490th
$66,725This org · 65th
p10$12,262
p25$25,343
p50$53,647
p75$80,738
p90$107,924
$66,725

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 MN 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
Kalamazoo Experiential Learning MI$392,689 President & $51,731 $54,037 2024
Middle School Of The Arts Foundation FL$390,429 Executive Director $116,403 $107,815 2025
Angels Touch Inc GA$389,933 President $30,000 $31,429 2023
Foundation For Vision Rehabilitation NY$389,030 President & Ceo $52,008 $46,335 2025
Mcneil Band Boosters TX$388,412 Treasurer $7,793 $7,686 2025
Methacton Education Foundation PA$387,676 Executive Director $36,611 $38,040 2023
Dr Alvin R Calman Professorship NJ$384,807 Trustee $79,602 $71,927 2024
Howard Co Public Schools Education Fndn MD$399,896 Executive Director $67,250 $65,508 2023
Butte County Office Of Education CA$400,115 Trustee $37,846 $34,050 2023
Henry County Prevention Coalition TN$381,568 Director $61,135 $63,358 2025
Gahanna-jefferson Education Foundation OH$380,947 Executive Director $19,986 $21,423 2024
Helena Education Foundation MT$407,493 Executive Director $80,640 $90,569 2023
Cuny School Of Labor And Urban Studies NY$412,275 Executive Director (To Dec '23) $38,553 $35,257 2024
Jacob And Clara Faber Community OH$366,746 President & $129,595 $138,912 2024
12tribe Films Foundation NY$418,314 Board Member $13,771 $12,594 2024
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $80,738 2024
District 51 Foundation CO$418,802 Executive Di $20,558 $20,539 2023
Edina Give And Go MN$421,928 Executive Di $52,050 $50,708 2025
Zionsville Education Foundation Inc IN$360,985 Executive Dir. $48,825 $53,647 2023
Malama Honua Public Charter School HI$359,146 Executive Di $20,182 $18,286 2024
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $124,837 2024
Rising Act Films Inc GA$426,726 President $104,000 $105,828 2024
Waco Isd Education Foundation TX$353,927 Executive Director $79,385 $82,739 2023
Sevier County Partners In Progress TN$353,505 Executive Di $57,174 $62,618 2023
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $38,978 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default65th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted44th

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 (Emily Falgier) 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 89 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,725 is reasonable (approximately the 65th 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.