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PeerBasis
Compensation Comparability Determination

Los Medanos College Foundation

Executive Director / CEO

EIN 943295149
CA · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bob Kratochvil, Executive Director / CEO ($25,994) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Bob Kratochvil — reported title “DIRECTOR - LMC PRESIDENT (JULY -DEC)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$874 total compensation of comparable organizations → $177,197 $25,994
$2,10010th
$12,12325th
$33,917Median
$75,92375th
$114,72390th
$25,994This org · 39th
p10$2,100
p25$12,123
p50$33,917
p75$75,923
p90$114,723
$25,994

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 CA 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
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $17,033 2025
Fem Empowerment Movement CA$168,811 Secretary $104,168 $101,179 2024
Newport-mesa High School CA$185,868 Secretary/treasurer $1,200 $1,166 2024
Cbee Foundation CA$187,131 Ceo $182,431 $177,197 2024
Architectural Foundation Of CA$189,680 Executive Dir. $150,646 $146,324 2024
Off-grid Retreats CA$208,253 Executive Director $28,646 $27,824 2024
Whittier Friends School CA$209,474 Financial Manager $16,926 $16,440 2024
The Harry L Dougherty And Sakae K CA$138,680 Executive Dir. $9,827 $9,827 2023
San Diego Rhythmic Gymnastics Academy CA$122,800 Head Coach $25,400 $26,441 2022
Hip Hop Congress Inc CA$226,661 Executive Director $2,500 $2,500 2023
Litcamp CA$237,327 Executive Dir. $49,000 $46,367 2025
Unscripted Learning CA$238,654 Executive Director $40,009 $40,009 2023
Women In Data Science And Analytics Inc CA$244,455 President $101,265 $98,360 2024
Exhibit Envoy CA$245,263 Executive Dir. $63,629 $61,803 2024
San Diego Writers Ink CA$254,748 Executive Director $85,208 $80,630 2025
Informed California Foundation CA$254,981 President $900 $874 2024
Qiao Ji Mandarin CA$256,806 Executive Director $11,000 $10,684 2024
Carpinteria Education Foundation Inc CA$259,098 Executive Director $46,287 $46,287 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default39th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Bob Kratochvil) 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 18 similarly situated organizations (Same NTEE sector (B99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,994 is reasonable (approximately the 39th 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.