Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

Maine Technology Institute

Executive Director / CEO

EIN 010529871
ME · NTEE B29
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gregory N Lee, Executive Director / CEO ($111,205) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,528 total compensation of comparable organizations → $389,907 $111,205
$123,52910th
$157,37125th
$201,536Median
$248,13975th
$305,68890th
$111,205This org · 9th
p10$123,529
p25$157,371
p50$201,536
p75$248,139
p90$305,688
$111,205

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.

OrganizationStateTotal revenueTotal compSource
East Texas Advanced AcademiesTX $36,194,803$121,220 990
Lehigh Valley Academy RegionalPA $36,440,112$147,033 990
The Accelerated SchoolsCA $35,873,317$227,045 990
Discovery Education Services IncFL $35,691,120$187,836 990
Yosemite Valley Charter SchoolCA $36,630,788$137,083 990
🔒 98 more comparable organizations — included in the purchased report

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 default9th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted5th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 103-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). 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.