It is an easy-to-use desktop program that converts the compensation data reported to the IRS on Forms 990, 990-EZ, and 990-PF into infinite combinations of reports and analyses. The program calculates average competitive compensation levels, along with user-selected ranges and percentiles, for 90 nonprofit executive job titles and functions. It provides benchmarks for compensation planning from the most recent publicly available data. Access source documents from the most recently digitized Forms 990, 990-EZ, and 990-PF (source data OCR/digitized by ERI, GuideStar, and Urban Institute under license). It provides the ability to group peer organizations, including for-profit data, with the detailed compensation comparables needed for a "rebuttable presumption of reasonableness" that protects an exempt organization from the imposition of intermediate sanctions taxes, penalties, and interest by the IRS (IRC 4958).