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PeerBasis
Compensation Comparability Determination

Path Foundation

Executive Director / CEO

EIN 881495715
PA · NTEE P11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Andl-petkov, Executive Director / CEO ($56,601) 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 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Andl-petkov — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

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

$2,290 total compensation of comparable organizations → $265,536 $56,601
$3,88210th
$8,42425th
$16,897Median
$51,03875th
$92,29090th
$56,601This org · 80th
p10$3,882
p25$8,424
p50$16,897
p75$51,038
p90$92,290
$56,601

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 PA 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
Connecticut Counseling Centers Fund Inc CT$52,807 Executive Director And Pre $57,005 $52,060 2024
Lifespan Of Greater Rochester NY$56,291 President/ceo $56,826 $50,015 2024
Presbyterian Homes And Services KY$41,085 President/ceo $2,126 $2,290 2023
Olean-bradford Ymca Foundation Inc NY$40,552 Ceo, Secretary $9,047 $8,198 2023
Pgc Qalicb PA$61,000 Treasurer $10,847 $10,536 2024
Source Studio Inc NC$62,108 Executive Di $80,450 $83,357 2023
Texas Neighborhood Services Education Fo TX$39,022 Executive Director $16,845 $16,897 2023
Noah Project Foundation TX$62,462 Executive Director $8,623 $8,650 2023
1542 Constance Street Inc LA$62,500 Ceo $15,237 $16,825 2023
Center For Urban Families Fund Inc MD$38,637 President/founder $283,238 $265,536 2023
North Hill Communities Inc MA$37,428 President & Ceo (Until 07/23) $112,247 $98,245 2024
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $37,901 2024
Anchorage Foundation Inc FL$67,794 Executive Director $6,609 $6,226 2023
The 565 Mayfield Foundation CA$70,154 Assistant Treasurer $20,190 $16,981 2024
Disability Connections Foundation MI$73,959 Executive Di $2,307 $2,320 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default80th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Elizabeth Andl-petkov) 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 (P11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,601 is reasonable (approximately the 80th 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.