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Your auditor asked

Your auditor asked for compensation documentation. Generate it in minutes.

Your auditor or board wants documentation that executive pay is reasonable. ExemptPay produces a report with peer-group benchmarks, variance analysis, and minutes-ready language — the same elements that satisfy the IRS rebuttable presumption.

Reports from $149 · minutes, not weeks

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3 elements
Of the rebuttable presumption, covered in one report
Annual
The review cadence best practice recommends
PDF
Board-ready export you can attach to your minutes
What auditors expect

The documentation isn’t a formality. It’s the file that answers the question later.

When an auditor asks for compensation documentation, they’re looking for evidence that the board used comparability data, made an independent decision, and recorded both the data considered and the rationale for the final figure.

There’s no legal requirement to hire a consultant to produce it. The requirement is appropriate comparability data and a contemporaneous record — which is exactly what a structured report from public filings can provide.

ExemptPay generates that file: peer benchmarks with transparent selection criteria, variance analysis with plain-language signals, and language structured for board minutes — assembled in minutes rather than weeks.

5 items
Comparability data reviewed, compensation elements considered, the board’s rationale, conflicts noted, and voting members’ names. The report is structured to capture all five.

What belongs in a defensible compensation file.

01
The data reviewed
Which peer organizations were compared, on what criteria, and the sample size behind each benchmark — shown, not asserted.
02
The decision basis
The compensation elements considered and the board’s stated rationale for the final figure, in language ready for the minutes.
03
The governance record
Conflicts noted, voting members named, and approval documented contemporaneously — the §4958 checklist walks it through.
How it works

From your numbers to a board-ready file in three steps.

1
Enter your details
Title, total compensation, state, and budget size. Your EIN auto-fills the rest.
2
We find your peers
Matched against 3.27M compensation records from IRS Form 990 filings by budget, geography, and mission.
3
Get your report
A board-ready PDF with benchmarks, variance analysis, and minutes-ready discussion language.
Free, right now
The market picture
•Median & percentile ranges by title, budget band, and state
•Sample size on every benchmark you view
•A directional read on where a number sits in the market
In the report · from $149
Your defensible case
✓Your compensation placed against a matched peer group
✓Compa-ratio, position-in-range, and full P10–P90 detail
✓Traffic-light variance signals for every position
✓Rebuttable-presumption (§4958) checklist, ready for your minutes
✓Board discussion language your secretary can paste in
✓Board deck & discussion guide on the Governance tier
See a sample report →
Frequently asked

Compensation documentation, done right.

What documentation does the IRS expect for nonprofit executive compensation?+
Evidence that the board used comparability data, made an independent decision, and documented both the data considered and the basis for the final figure. It should be recorded in board minutes contemporaneous with the decision.
What is a comparability study and do we need one?+
A comparability study analyzes compensation at similar organizations. There’s no legal requirement to hire a consultant, but the IRS rebuttable presumption requires appropriate comparability data. ExemptPay provides this from IRS filings.
How often should nonprofit boards review executive compensation?+
Best practice is an annual review, ideally before the fiscal year starts. The full board or a designated committee of independent members should formally approve. Organizations that keep a current benchmark report on file can respond immediately when auditors, donors, or board members raise questions.
What should board minutes include about a compensation decision?+
Comparability data reviewed, compensation elements considered, the board’s rationale, conflicts of interest noted, and voting members’ names. ExemptPay’s report provides language structured for this purpose.

Related resources

Nonprofit salary benchmarks
See what comparable organizations actually pay their executives.
990 compensation defense
Put your public 990 compensation in context with peer benchmarks.
Board compensation challenge
How to respond when a board member questions executive pay.
See a sample report
Preview the Board Confidence Report format before you buy.

Hand your auditor the file, not a promise to build one.

Board-ready reports from $149. Less than a single consultant hour.

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