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PeerBasis
Compensation Comparability Determination

The Commission On Massage Therapy

Executive Director / CEO

EIN 200798736
VA · NTEE B024
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of Dawn Hogue, Executive Director / CEO ($107,200) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $437,260 $107,200
$4,13110th
$21,38625th
$37,246Median
$91,39375th
$168,59990th
$107,200This org · 84th
p10$4,131
p25$21,386
p50$37,246
p75$91,393
p90$168,599
$107,200

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 VA 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
Maestromeetings Inc PA$268,549 Officer $18,786 $19,916 2024
The Quest Institute For Quality Educ CA$270,067 Ceo $33,246 $31,421 2023
Concepts For Adaptive Learning CT$275,924 Executive Director $65,000 $64,790 2024
Salinan Heritage Preservation CA$240,271 President $4,500 $4,131 2024
Arkansas Rural Ed Association AR$282,532 Executive Director $76,000 $90,817 2024
Iccnm Foundation NM$284,606 President $2,375 $2,716 2024
Village Mke Inc WI$291,000 Ceo $147,500 $168,599 2023
Qed Foundation Inc NH$229,294 Executive Di $91,003 $91,969 2023
Middle College High School National NJ$294,291 Director $33,280 $31,589 2024
Springboard Child Care Inc CO$226,628 President $30,000 $30,581 2024
Econ Job Market Inc CA$224,185 Secretary & Cio $30,000 $26,829 2025
Lead Wichita Inc KS$222,374 Secretary $31,500 $37,246 2023
The Center For Bioethics And Culture CA$307,398 Executive Director $88,200 $78,879 2025
Alliance For Public Waldorf Education CA$207,492 Executive Dir. $93,750 $86,060 2024
Us Ort Operations Inc NY$200,429 Board Member $1 $1 2023
Oakmont Academic Knowledge OH$198,229 Co-executive Director $43,523 $50,453 2023
Good2know Partners CA$327,327 Ceo $10,000 $9,180 2024
Southeastern Association Of Law Schools NC$194,902 Executive Director $28,000 $30,757 2024
American Simmental - Simbrah Foundation MT$190,040 Secretary $30,231 $34,643 2024
Arc Upper Valley Inc ND$333,086 Executive Director $83,159 $99,883 2023
Oregon Masonic Charitable OR$186,924 Grand Secretary $6,501 $6,418 2024
Wisconsin Skyward User Group Inc WI$341,678 President $500 $555 2024
Auburn University Real Estate AL$341,851 President $350,949 $403,063 2024
Gradient Learning CA$342,635 Executive Director $462,663 $437,260 2023
Family Agriculture Resource Management Services NC$178,882 Executive Director $83,122 $94,002 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted68th

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 (Dawn Hogue) 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 31 similarly situated organizations (Same NTEE sector (B02), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $107,200 is reasonable (approximately the 84th 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.