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PeerBasis
Compensation Comparability Determination

Mississippi 8 Conference

Executive Director / CEO

EIN 203315941
MN · NTEE B112
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tom Bauman, Executive Director / CEO ($16,958) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$204 total compensation of comparable organizations → $259,970 $16,958
$1,38610th
$4,10325th
$28,881Median
$41,85875th
$109,65990th
$16,958This org · 42nd
p10$1,386
p25$4,103
p50$28,881
p75$41,858
p90$109,659
$16,958

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 MN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Denver Christian Schools Foundation IncCO $67,909$17,453 990
Bill And Vieve Gore Endowment FundUT $67,313$128,396 990
Eastern New Mexico University Ruidoso FoundationNM $66,380$66,187 990
The 506 Foundation IncKS $73,052$3,823 990
Nymc - School Of Medicine FacultyNY $73,745$245,895 990
Mbbs-us IncCA $64,801$33,915 990
Cardinal Education Foundation IncTX $64,486$15,738 990
Honorable CharacterTX $64,308$974 990
Schuylkill Valley Athletic Boosters IncPA $75,214$587 990
Glen Ellyn Library FoundationIL $75,278$28,857 990
Westerville Rotary FoundationOH $63,485$1,562 990
Wilmington Library Foundation Ii IncDE $76,295$8,491 990
Maurice River Education FoundationNJ $62,775$16,706 990
Wood Colony Christian SchoolCA $61,546$41,947 990
Susquehanna University AndPA $60,368$28,904 990
Friends Of The San Rafael Public LibraryCA $60,014$1,910 990
The Springfield Greene County PublicMO $79,699$2,189 990
St Hope EndowmentCA $58,061$204 990
Berea College Leverage Lender IncKY $57,546$62,412 990
Charles Henry Leach Ii Fund For Duquesne UniversityPA $57,036$131,988 990
Wilson Area Partners In Education FoundaPA $57,003$29,718 990
Junior Achievement Of Eastern IowaIA $54,804$9,274 990
The Ivy FoundationVA $54,330$101,629 990
Barat Education FoundationIL $52,959$2,825 990
The Drost Family FoundationNY $52,606$2,615 990

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 MN 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 default42nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted26th

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 (Tom Bauman) 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 38 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,958 is reasonable (approximately the 42nd 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). 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.