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PeerBasis
Compensation Comparability Determination

Emmaus Center Inc

Executive Director / CEO

EIN 854212693
NY · NTEE X11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Craig Tubiolo, Executive Director / CEO ($162,500) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Craig Tubiolo — reported title “FORMER 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

$272 total compensation of comparable organizations → $113,621 $162,500
$6,27110th
$24,28925th
$41,228Median
$57,95475th
$83,61190th
$162,500This org · 100th
p10$6,271
p25$24,289
p50$41,228
p75$57,954
p90$83,611
$162,500

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
Milandila Community Missions Inc PA$232,604 Director $73,810 $83,862 2023
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $81,351 2023
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $48,483 2024
First Response Ministry Inc TX$220,694 Executive Director $43,946 $50,085 2023
Velvet Ashes Incorporated PA$210,704 Executive Director $55,327 $61,058 2024
Dental Community Fellowship SC$209,226 Vice Preside $20,000 $22,494 2025
Mission First Alliance TN$208,566 Executive Di $82,268 $95,698 2024
Chapel Haven Endowment Inc CT$262,002 President $262 $272 2024
Scph Legacy Corporation OH$207,055 President $36,750 $43,075 2024
Thrive International Missions CA$262,893 President $118,901 $113,621 2024
Union Foundation OH$203,499 Board Member $8,075 $9,465 2024
Roadster Legacy AZ$267,932 Director $4,735 $5,188 2023
Opoverwatch Inc NY$198,953 Executive Directorboard Memb $42,000 $43,241 2023
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $22,615 2024
New Leaf Ministries Inc ID$196,207 President $21,000 $24,722 2024
Kgm Support Corporation MI$195,025 President & $31,457 $35,932 2024
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $41,163 2024
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $41,844 2024
Matthew 620 Foundation CO$281,289 Treasurer $27,230 $28,895 2024
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $102,307 2024
Joseph Pedott Perpetual Endowment Trust CA$282,930 Assistent Treasurer (From $50,736 $48,483 2024
Hardcore Evangelistic Ministries Inc TX$284,493 President $32,433 $35,903 2024
The Genesis Foundation CO$182,458 Treasurer $27,230 $28,895 2024
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $22,990 2025
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $41,293 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 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted75th

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 (Craig Tubiolo) 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 (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $162,500 is reasonable (approximately the 100th 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.