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PeerBasis
Compensation Comparability Determination

Barstow College Foundation

Executive Director / CEO

EIN 953736589
CA · NTEE B42I
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Melanie Burnau, Executive Director / CEO ($40,560) against every comparable organization that fit the selection criteria — 16 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: Melanie Burnau — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,500 total compensation of comparable organizations → $256,097 $40,560
$19,03310th
$23,80925th
$61,292Median
$119,35275th
$199,17090th
$40,560This org · 44th
p10$19,033
p25$23,809
p50$61,292
p75$119,352
p90$199,170
$40,560

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
Carver Baptist Bible Institute College MO$469,684 President $42,500 $50,787 2025
Jimmy Swaggart Bible College LA$476,519 President $150,000 $196,930 2023
Forge Academy VA$500,532 Executive Director $94,079 $108,304 2023
Fresno Pacific University Foundation CA$524,884 Executive Director (Part Year) $10,199 $10,500 2023
Barber-scotia Collegeinc NC$541,075 President / Ex-officio $60,000 $71,796 2024
Alabama Association Of Independent AL$564,594 Executive Director $198,823 $256,097 2023
Ucs University Of California CA$341,941 President $24,000 $24,000 2024
Hildegard College CA$335,941 President $23,852 $23,237 2025
Institute Artes Liberales Foundation $313,570 President/program Director $16,708 $16,708 2024
Empire State University Foundation Inc NY$620,311 Esu President $192,465 $201,409 2024
Institute For The Study Of CA$634,086 Pres/exec Dir $110,000 $110,000 2024
Yellowstone Christian College Inc MT$638,096 President $85,664 $106,938 2024
Indiana Baptist College Inc IN$653,340 Trustee $22,056 $26,936 2024
Trinity Western Univ Foundation - Us WA$665,630 Executive Director $20,599 $21,358 2024
Applied Life Ministries Inc AR$678,274 President $19,500 $26,134 2023
Kaskaskia College Foundation IL$680,226 Assistant Treasurer $129,473 $147,408 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted31st

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 (Melanie Burnau) 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 10, 2026, comparing compensation against 16 similarly situated organizations (Same NTEE sector (B42), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,560 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 10, 2026.