Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Philadelphia Middle College Foundation

Executive Director / CEO

EIN 931465675
PA · NTEE B12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Anna Winter, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,021 total compensation of comparable organizations → $266,088 $40,000
$19,46410th
$29,86725th
$54,390Median
$87,49075th
$122,67590th
$40,000This org · 36th
p10$19,464
p25$29,867
p50$54,390
p75$87,490
p90$122,675
$40,000

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 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
South Carolina First Steps To SC$454,600 Executive Di $75,960 $81,812 2023
Three Oclock Project LA$455,968 Executive Di $85,000 $96,629 2023
Our Grounds Inc FL$454,334 Executive Director And Occupational Therapist $83,077 $78,261 2024
United World Schools Usa Inc NJ$457,065 Executive Director $150,000 $134,298 2024
Friends Of Woodstock School Inc WA$459,722 Administrative Manager $58,667 $54,227 2023
Wakiya Foundation Inc VA$450,050 President $27,500 $28,536 2022
Developmental Educational Services PA$449,301 Executive Director $10,528 $10,528 2024
Saint Sebastian Project Inc CA$447,196 Executive Director $27,000 $23,379 2024
Vbr Research And Education VT$445,559 Ed Vt Talent Pipeline $41,981 $42,372 2024
Quincy Catholic Elementary Schools IL$443,476 Executive Di $72,800 $71,769 2024
Friends Of Israel Sci-tech Schools NY$472,876 Executive Di $69,659 $64,985 2023
Colorado School Finance Project Inc CO$434,220 Executive Director $128,414 $120,292 2025
Fillmore Community Auction MN$432,357 President $1,000 $1,021 2023
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $38,621 2024
Corporate Tax Foundation AZ$482,198 President $23,416 $22,582 2024
Rising Act Films Inc GA$426,726 President $104,000 $104,860 2024
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $123,696 2024
Edina Give And Go MN$421,928 Executive Di $52,050 $50,244 2025
District 51 Foundation CO$418,802 Executive Di $20,558 $20,351 2023
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $80,000 2024
12tribe Films Foundation NY$418,314 Board Member $13,771 $12,478 2024
Cuny School Of Labor And Urban Studies NY$412,275 Executive Director (To Dec '23) $38,553 $34,934 2024
Helena Education Foundation MT$407,493 Executive Director $80,640 $89,741 2023
Independent Schools Corporate Tax Fnd AZ$504,812 President $21,407 $20,645 2024
Southeast Community Foundation CA$506,443 Ceo $92,500 $82,461 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default36th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted19th

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 (Anna Winter) 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 84 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 36th 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.