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PeerBasis
Compensation Comparability Determination

Judge Dinkins Educational Center

Executive Director / CEO

EIN 863672871
TN · NTEE B30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Forbes, Executive Director / CEO ($130,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,628 total compensation of comparable organizations → $192,052 $130,000
$11,32410th
$27,83725th
$56,336Median
$96,12875th
$126,55590th
$130,000This org · 89th
p10$11,324
p25$27,837
p50$56,336
p75$96,128
p90$126,555
$130,000

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 TN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Cherry Hill Huaxia Chinese SchoolNJ $280,262$11,620 990
American Organ AcademyOH $279,822$192,052 990
Wellness Council Of Wisconsin IncWI $279,775$101,243 990
Association Of Accredited NaturopathicDC $283,366$102,525 990
Insulators Local Union #89 - Jatc AccounNJ $288,308$92,824 990
Iron Workers Local 33 ApprenticeNY $272,440$76,027 990
Alliance For Technology Education InTX $271,735$70,588 990
Ironworkers Local 6 Training FundNY $292,083$10,880 990
Pullman Tech WorkshopIL $268,572$22,758 990
Ignite Classical SchoolLA $268,464$4,453 990
Colorado Bioscience InstituteCO $266,856$68,373 990
Ed3 GalaxyNY $266,626$26,557 990
Waterloo Joint ApprenticeshipIA $299,592$33,599 990
Rebound A Building Trades OrganizationWA $259,519$135,722 990
Vermont Center For IntegrativeVT $308,334$39,078 990
Cocal GraciasAZ $253,446$42,588 990
Vehicles For Change San Diego IncCA $310,145$73,191 990
New Horizons Foundation - A SheetVA $250,660$89,751 990
Puget Sound Boilermakers App & Trn TrustWA $245,030$120,850 990
Heart Missionary Training InstituteFL $317,972$38,645 990
Limitless Vistas IncLA $319,409$30,484 990
Hastings Foundation ForMS $240,000$67,633 990
The Daruby SchoolMO $235,114$21,160 990
Simply Circus CorpMA $231,254$51,529 990
Latino Learning Center IncTX $231,223$56,336 990

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 TN 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 default89th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted83rd

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 (Timothy Forbes) 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 47 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $130,000 is reasonable (approximately the 89th 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). 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.