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PeerBasis
Compensation Comparability Determination

Serbian United Benevolent Society

Executive Director / CEO

EIN 951720062
CA · NTEE T50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Snezana Maligo-kapor, Executive Director / CEO ($4,200) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,395 total compensation of comparable organizations → $523,305 $4,200
$20,80810th
$31,59025th
$67,841Median
$106,77075th
$147,57890th
$4,200This org · 3rd
p10$20,808
p25$31,590
p50$67,841
p75$106,770
p90$147,578
$4,200

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
3 To 1 Foundation TX$271,199 Foundation Director $62,792 $74,889 2023
Colorado Planned Giving Roundtable CO$276,100 Executive Di $84,216 $93,518 2024
Fay Ranches Community Foundation MT$277,456 Executive Dir. $135,000 $168,525 2024
Riverpsykhe Inc CA$278,554 Director/pres. $20,800 $20,800 2024
White Cane Foundation NE$267,094 Executive Director $50,000 $64,118 2023
Amani Christian Community Development Corporation PA$279,582 Executive Director $44,950 $53,445 2023
Weakley County Joint Economic Development Corporation TN$281,406 Ceo $185,000 $219,395 2025
Indianapolis Hebrew Congregation IN$283,012 Fnd Ex-officio & Ihc Exec $19,948 $25,081 2023
Rose Garden Adult Day Services AL$261,102 President $1,115 $1,395 2024
George Lopez Foundation CA$288,848 Executive Director/secretary $171,000 $171,000 2024
Lili Gc Foundation Corp ID$297,604 Director $33,500 $41,270 2024
Golden Hill Foundation Inc CT$244,152 Ceo $41,336 $46,209 2023
Gmr Foundation For Research & Educa CO$304,932 Executive Di $59,978 $66,603 2024
New Mexico Casa Association Inc NM$241,336 Executive Director $100,000 $124,558 2024
South Texas Christian Ministries TX$306,060 Executive Dir. $37,380 $43,302 2024
Keaton's Kindness Foundation Inc OK$309,106 Executive Director $50,000 $63,760 2024
Blue Tower Solutions Inc IL$234,494 Co-director $85,192 $96,993 2024
Benevolent And Protective Order Of Elks 2083 Los Alamos NM$233,155 Secretary $4,000 $4,854 2025
Ddembe Inc MS$231,395 Director $30,000 $38,694 2024
Purple Flower Community Health & Wellness Foundation TN$229,944 President $112,369 $136,786 2024
Sports Creative Foundation NY$229,314 Ceo $19,950 $20,877 2024
Feeding The Fosters Inc FL$225,810 President, Treasurer $37,500 $39,745 2025
Red Apple Edco MO$321,457 Executive Director $92,678 $117,034 2023
Altadena Recovery Center CA$324,481 Ceo $21,975 $21,975 2024
Poor Bishop Hooper Inc MO$221,258 Executive Director $75,453 $92,549 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default3rd
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted3rd

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 (Snezana Maligo-kapor) 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 72 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,200 is reasonable (approximately the 3rd 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.