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PeerBasis
Compensation Comparability Determination

Fdr Corp

Executive Director / CEO

EIN 880493560
NV · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tirza Walthers, Executive Director / CEO ($39,798) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,035 total compensation of comparable organizations → $135,174 $39,798
$10,52610th
$23,91825th
$40,345Median
$53,35675th
$68,50890th
$39,798This org · 48th
p10$10,526
p25$23,918
p50$40,345
p75$53,356
p90$68,508
$39,798

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 NV 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
California Technical Assistance Center CA$175,447 Ceo-president $46,780 $40,299 2024
Thrive International Programs Inc PA$193,202 Board Member And Executive Director Of Organization $28,435 $29,125 2023
Noorthoek Academy MI$168,197 Executive Director $52,352 $53,908 2024
American Educational Studies Assoc IL$197,734 Executive Di $25,000 $24,520 2024
Hawthorn Montessori School NC$161,527 Director $51,211 $51,429 2025
Opportunities Collaborative For Students NY$160,000 Executive Director $88,077 $79,400 2024
Enlighten Learning Resource Inc CA$204,112 Executive Director And Tutor $53,760 $46,312 2024
Young Scientist Academy NC$204,796 Director $52,083 $52,304 2025
Institute Of Arts Music & Science CA$207,449 Director $48,000 $41,350 2024
Interplay Orchestra Inc MD$208,276 Secretary - Partial Year $18,000 $16,788 2024
Accorda Music Thanatology Inst NV$209,536 Exec Director $31,200 $31,200 2024
Illinois Special Education Charter IL$210,000 Executive Director $110,357 $111,434 2023
Re The Regenerative School TN$210,456 Director $60,645 $65,473 2023
The Uniquely Abled Project CA$210,569 Founder & Pres. $38,433 $33,108 2024
Utah Nihongo Hoshuukou UT$215,751 Board Member $5,410 $5,524 2024
The Kids Int'l Weekend School Inc NJ$217,560 President $24,110 $22,110 2023
The Foundation For Deaf Education Inc NY$144,315 Ex-officio $57,290 $53,172 2023
Woolly Farms Foundation KS$220,051 President $31,110 $33,530 2024
Chinese School Of San Diego CA$141,454 School Princ $62,810 $54,108 2024
Lifepoint Inc TX$140,696 Executive Di $40,473 $40,390 2024
Bay Valley Chinese School CA$140,448 Principal $6,000 $5,035 2025
Dahlia Montessori NJ$223,136 Vice President $57,210 $50,958 2024
Lotus Montessori Academy Inc MA$224,038 President $36,923 $34,079 2023
Resoarces Inc KY$224,564 Executive Director $45,760 $49,047 2024
Appalachian Banner Academy TN$225,870 Executive Director $8,325 $8,730 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default48th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted45th

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 (Tirza Walthers) 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 44 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,798 is reasonable (approximately the 48th 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.