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PeerBasis
Compensation Comparability Determination

Maine Society Of Cpas

Executive Director / CEO

EIN 010339969
ME · NTEE B50C
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Brigham, Executive Director / CEO ($108,994) against every comparable organization that fit the selection criteria — 1705 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Patricia Brigham — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,705 organizations qualified on sector, size, and geography 1,705 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $452,341 $108,994
$8,27210th
$21,30125th
$42,461Median
$64,38775th
$91,94190th
$108,994This org · 94th
p10$8,272
p25$21,301
p50$42,461
p75$64,387
p90$91,941
$108,994

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 ME 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
Walla Walla University Alumni WA$181,913 Secretary $550 $505 2024
Building Baja's Future $181,985 Managing Director $48,000 $49,270 2024
The Brother David Darst Center For IL$181,803 Executive Director $70,006 $72,635 2023
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $14,667 2023
Fdr Corp NV$181,714 Corporate Officer $39,798 $40,893 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $99,497 2023
Seneca Past And Present Inc KY$182,199 Treasurer $25,354 $27,923 2024
Minne MN$182,257 Executive Director Beginning July $56,731 $59,160 2023
Artplace Mississippi Inc MS$182,388 Executive Di $40,000 $44,490 2025
Scientiae Inc FL$182,457 President $781 $752 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $15,630 2025
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $29,994 2025
Cape Henlopen Educational Fund DE$182,706 Admin Manage $24,578 $24,033 2025
Kidz Clubhouse ND$181,028 Director $4,042 $4,547 2024
Livingston Arts Council Inc MI$182,835 Vp Programmi $56,704 $61,768 2023
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,203 2024
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $55,198 2024
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $18,614 2024
Empigo Academy Inc IA$183,107 Dean Of Students $21,900 $23,947 2025
Agc Of Iowa Foundation IA$183,174 Executive Vice President $31,254 $35,080 2024
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $76,782 2023
Opportunity Thrive Inc MI$183,212 Executive Di $56,650 $59,939 2024
Dc Creative Writing Workshop Inc DC$183,216 Executive Di $81,033 $72,892 2024
Maryland Association Of Certified Public MD$180,557 Ceo $24,437 $23,420 2024
Ephrata Area Education Foundation PA$183,502 Executive Di $57,338 $60,344 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2025 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 ME 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted83rd

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 (Patricia Brigham) 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 1705 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,994 is reasonable (approximately the 94th 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.