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PeerBasis
Compensation Comparability Determination

Naz Real Estate Holding Company

Executive Director / CEO

EIN 883878196
MN · NTEE A11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sondra Samuels, Executive Director / CEO ($33,773) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sondra Samuels — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,547 total compensation of comparable organizations → $144,636 $33,773
$11,17210th
$17,01325th
$39,492Median
$68,15475th
$109,05690th
$33,773This org · 44th
p10$11,172
p25$17,013
p50$39,492
p75$68,154
p90$109,056
$33,773

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 MN 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
Klcs Education Foundation CA$366,307 President $71,223 $65,775 2023
Houston Boychoir Inc TX$366,020 Executive Dir. $10,000 $10,392 2024
Armory Theater Fund OR$355,915 Pcs Director Of Finance $8,871 $8,811 2023
Capitol Theatre Center Foundation PA$403,559 Executive Di $47,796 $49,514 2024
Gates Chili Color Guard Parents Inc NY$404,683 Executive Director $12,366 $11,951 2023
Act Market Street CA$348,689 Executive Director/president $17,368 $16,039 2023
Florida Federation Of Colorguards FL$342,402 President $22,590 $21,477 2025
Port Columbus Civil War Naval Center Inc GA$418,117 Executive Director $56,200 $58,701 2024
Cccd Foundation NC$421,264 Executive Di $35,942 $38,579 2024
Cmw Support Corporation RI$424,726 Founder & Artistic Director $25,947 $25,846 2024
Wisconsin Broadcasters Association WI$328,474 President And Ceo $21,960 $23,824 2024
National Hispanic Cultural Center NM$432,221 President An $104,920 $120,689 2023
American Indian Cultural Center Management OK$317,982 Ceo $11,054 $13,018 2023
John Kirkpatrick Fund For Historic OK$438,882 President $36,220 $42,654 2023
Kenosha Public Museums Foundation Inc WI$440,389 Executive Director $36,888 $40,020 2024
Ives Torres Foundation CA$312,816 Director $67,826 $60,841 2024
Senior Services Foundation Inc NC$454,521 Executive Di $36,301 $38,964 2024
Lane County Historical Society OR$455,705 Co-executive Director $54,093 $53,724 2023
San Bernardino County Museum Association CA$299,234 Executive Director $142,923 $128,204 2024
Artsquest Foundation PA$292,257 Executive Director $135,613 $144,636 2023
Aspen Santa Fe Ballet Endowment Inc CO$287,124 Executive Director $6,890 $6,863 2024
The Acts 44 Foundation Inc OH$469,024 President/ce $99,747 $112,988 2023
Dpm Asset Management Inc TX$471,899 President $13,640 $14,174 2024
The Columbia Memorial Space Science Lear CA$284,088 President & Executive Dire $81,528 $75,292 2023
Friends Of The Patapsco Valley State MD$472,964 Executive Director $103,339 $100,361 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 MN 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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 (Sondra Samuels) 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 36 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,773 is reasonable (approximately the 44th 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.