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PeerBasis
Compensation Comparability Determination

Laborers' Local 300 Scholarship Fund

Executive Director / CEO

EIN 954618638
CA · NTEE B82
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sergio Rascon, Executive Director / CEO ($163,840) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Sergio Rascon — reported title “CHAIRMAN/TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$447 total compensation of comparable organizations → $385,156 $163,840
$7,99010th
$15,28625th
$39,897Median
$70,22975th
$93,31590th
$163,840This org · 96th
p10$7,990
p25$15,286
p50$39,897
p75$70,229
p90$93,315
$163,840

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
Monster Education Foundation Nfp IL$136,651 Executive Director- President $7,200 $8,197 2024
Yuda Bands UT$136,783 Secretary $28,500 $33,780 2024
Centennial Education Foundation PA$137,344 Executive Director $16,154 $18,656 2024
Oregon Education Assoc Foundation OR$138,017 Oea President $33,341 $35,857 2024
Baptist Medical Dental Fellowship AL$134,845 Executive Dir. $54,000 $69,556 2023
Police Benevolent Associaton FL$134,541 President $11,611 $13,005 2023
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $20,480 2024
Entrepreneurs Scholarship Program TX$132,075 Director $375 $447 2023
Educate Lanka Foundation Inc MD$141,292 Executive Director $126,000 $136,419 2024
Olentangy Education Foundation OH$141,530 Executive Di $41,730 $51,185 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $50,354 2024
Alpha Educational Foundation-ddl Inc FL$130,244 Executive Director $23,600 $25,675 2024
South Dakota Retailers Association SD$129,954 Executive Di $20,203 $25,821 2024
William Paul Hatfield Scholarship Trust MO$129,818 Trustee $48,615 $59,630 2024
Oregon Turfgrass Foundation OR$129,438 Executive Director $12,991 $13,971 2024
Hardrock Hundred Endurance Run CO$143,862 Event Director, Ex Officio $3,000 $3,331 2024
The Weinreb-berenda-carter Foundation Inc NY$144,674 Secy-treas./director $23,000 $24,069 2024
Stanley Scholarship Funds Inc ND$127,935 President $2,900 $3,686 2024
Mahoning Valley College Access OH$127,712 Executive Director $64,708 $79,370 2024
Pennsylvania Pharmacists PA$145,417 Secretary/tr $12,566 $14,941 2023
The Grandville Education Foundation MI$145,647 Exec Directo $15,250 $17,759 2025
Misa Foundation VA$127,195 President $63,240 $70,713 2024
National Guard Youth Foundation DC$146,358 President $10,000 $9,900 2025
St Louis Association Of Credit IL$126,306 President $24,402 $27,066 2025
Lincoln County Rotary Student NC$147,759 Director $36,846 $44,090 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 default96th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Sergio Rascon) 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 118 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $163,840 is reasonable (approximately the 96th 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.