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PeerBasis
Compensation Comparability Determination

Science Sites Inc

Executive Director / CEO

EIN 900907000
MA · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marc Kaufman, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 404 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: Marc Kaufman — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

404 organizations qualified on sector, size, and geography 404 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $309,740 $90,000
$13,70910th
$34,45025th
$57,612Median
$83,47975th
$114,58290th
$90,000This org · 80th
p10$13,709
p25$34,450
p50$57,612
p75$83,479
p90$114,582
$90,000

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 MA 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
American College Of Pediatricians GA$274,826 Executive Director $36,152 $41,646 2023
Garden City Ballet Company MT$275,676 Exec Director $66,025 $77,159 2025
A One Room Schoolhouse A Hybrid Homeschool Academy PA$274,764 President $25,000 $28,563 2023
J Kirby Simon Foreign Service DC$274,417 Trustee $5,000 $4,883 2024
Superseeds OH$276,311 Executive Director $50,000 $58,932 2024
Wordwalk Inc FL$274,090 Executive Di $3,000 $3,136 2024
We Defend Truth TX$276,840 Founder & Ceo $72,800 $83,432 2023
Ace Mentor Program Of Northeast Florida FL$276,952 Director $81,963 $83,476 2025
Conductability Inc CA$273,357 Program Director $113,322 $108,894 2024
New Michigan Media MI$273,125 President $30,000 $34,459 2024
Eastern Communication Association PA$277,734 Executive Di $15,000 $16,646 2024
California Academy CA$278,224 Executive Director $18,780 $18,046 2024
Hudson River Park Mothers Group Org NY$278,260 Director $130,000 $127,355 2025
Teacher Education Division Of The VA$278,269 Executive Director $67,200 $74,338 2023
Ibtta Foundation DC$278,451 Staff Liaison $72,925 $71,214 2024
Winners Inc TX$271,992 President/director $100,000 $111,317 2024
Abbeville Institute Ltd AL$271,961 President Di $114,583 $137,754 2024
Puerto Rico Advance Institute Corp PR$271,647 Manager $9,287 $9,287 2024
Hua Xia South Chinese School Inc NJ$279,100 Vice Principal $2,000 $1,935 2025
Ace Mentor Program Of Eastern Pa Inc PA$271,345 Affiliate Dir. $68,477 $78,237 2023
Oaktown Jazz Workshops CA$271,149 Executive Dir. $65,971 $63,393 2024
Bay State Learning Center MA$270,821 Executive Director $43,510 $44,795 2023
African Voices Communications Inc NY$270,782 Executive Director $65,000 $67,293 2023
Ready For Reading Inc VT$270,629 Executive Dir. $2,000 $2,306 2023
Freedom Synergy Corporation FL$270,626 President $96,000 $100,359 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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)83rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted75th

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 (Marc Kaufman) 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 404 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 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.