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PeerBasis
Compensation Comparability Determination

Dcro Institute

Executive Director / CEO

EIN 861466613
OH · NTEE B60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Koenig Bright Governance, Executive Director / CEO ($52,646) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Koenig Bright Governance — reported title “President and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$990 total compensation of comparable organizations → $237,246 $52,646
$14,13810th
$29,17525th
$52,119Median
$71,32075th
$86,22190th
$52,646This org · 50th
p10$14,138
p25$29,175
p50$52,119
p75$71,320
p90$86,221
$52,646

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 OH 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
Berean Bible Institute Inc WI$266,885 President $61,248 $60,393 2023
Mrva Inc HI$270,500 Vice Preside $33,842 $28,607 2023
Wordplay Cincy OH$271,462 Director $89,000 $86,447 2024
The Most Excellent Way Learning Life Center Inc NJ$264,783 Exec. Director $26,740 $22,541 2023
Emergency Medicine Educational IN$273,000 Chair $1,200 $1,195 2023
Encore Learning Inc VA$273,925 Executive Director $53,100 $45,806 2025
Annies Project-education For Farm Women IL$274,246 Co-ceo $68,084 $63,196 2023
Connecticut Trial Lawyers Foundation CT$275,560 Director $32,451 $28,727 2023
You Can Make It Home Ownership Ctr TN$261,432 Executive Director $65,052 $62,708 2024
Bee Happy Day Hab Foundation I TX$275,857 Exec Director $47,831 $43,878 2024
Life Enrichment Center Of Norfolk VA$260,932 President $110,084 $97,476 2024
Books To Prisoners WA$277,093 Program Coordinator $10,917 $9,228 2023
International Society Of TX$277,473 Executive Di $39,860 $36,565 2024
Sil Lead Inc TX$278,791 Executive Director $10,789 $9,897 2024
Echo Collective NE$257,406 Executive Director $38,780 $38,250 2024
First Place 4 Health TX$257,264 Former Ceo $62,847 $57,653 2024
International Mentoring Foundation For MA$256,372 President $20,750 $17,100 2024
Tlafrica Inc CA$281,740 President Ceo $25,280 $20,610 2023
Masoc Inc MA$282,232 Executive Director $107,113 $85,995 2025
Day 7 Inc TN$283,094 Executive Director $49,067 $47,298 2024
Michigan Association Of Community MI$283,400 Former Exec $69,698 $65,973 2024
Run Hard Rest Well Inc IN$253,340 Executive Dir. $60,000 $59,740 2023
New Mexico Adult Education Associat NM$285,508 Executive Di $975 $990 2023
Vitalhearts CO$285,686 President $87,500 $76,944 2024
Association For Machine Learning And Applications CA$251,017 Secretary $60,000 $47,513 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default50th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted42nd

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 Koenig Bright Governance) 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 146 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,646 is reasonable (approximately the 50th 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.