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PeerBasis
Compensation Comparability Determination

Cato Neonatal Innovations Inc

Executive Director / CEO

EIN 873662902
FL · NTEE U20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Courchia, Executive Director / CEO ($18,800) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$404 total compensation of comparable organizations → $202,552 $18,800
$5,95210th
$28,80025th
$87,120Median
$124,52175th
$173,89790th
$18,800This org · 20th
p10$5,952
p25$28,800
p50$87,120
p75$124,521
p90$173,897
$18,800

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

OrganizationStateTotal revenueTotal compSource
Center For Scientific Integrity IncNY $429,108$10,898 990
Connecticut Academy OfCT $412,679$134,347 990
Sociedad De InvestigacionPR $555,860$35,448 990
Space For HumanityCO $556,619$121,634 990
Texas Organic FarmersTX $393,353$404 990
City Kid Science IncNY $390,135$67,910 990
Decatur Makers IncGA $384,484$87,120 990
Virginia Academy Of ScienceVA $372,146$22,152 990
Quest Science CenterCA $600,267$127,408 990
Spritely Networked CommunitiesDE $607,941$45,113 990
Solving For ScienceCA $338,901$111,994 990
Standards Coordinating Body For GeneMD $623,711$202,552 990
International Society ForCA $332,093$116,736 990
International Conference OnPA $635,764$2,654 990
Virginia Biosciences Health ResearchVA $676,190$200,263 990

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 FL 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Benjamin Courchia) 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 15 similarly situated organizations (Same NTEE sector (U20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,800 is reasonable (approximately the 20th 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.