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PeerBasis
Compensation Comparability Determination

Apex Youth Connection

Executive Director / CEO

EIN 203684834
ME · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Chapman, Executive Director / CEO ($66,911) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $148,106 $66,911
$13,65910th
$30,64725th
$52,804Median
$72,49575th
$93,81290th
$66,911This org · 68th
p10$13,659
p25$30,647
p50$52,804
p75$72,495
p90$93,812
$66,911

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
Lanai Academy Of Performing Arts InHI $241,109$68,064 990
The Dallas Friendship Circle IncTX $241,828$48,700 990
Halt ViolenceOH $240,534$105,101 990
Triumph Futbol Club IncTX $240,283$119,933 990
Sebastopol Sea SerpentsCA $240,202$123,791 990
Be The Voice IncGA $242,700$44,999 990
Rosati Leadership AcademyME $240,012$78,833 990
Bent On Learning IncNY $242,934$136,852 990
Nature Rangers Wilderness ProgramsCA $243,102$40,090 990
RevillageOR $239,459$36,238 990
Accelerate Education GroupCA $239,395$40,528 990
Connect To Greatness IncFL $243,758$84,435 990
Imagine Me Ministries IncMD $243,844$97,394 990
City Hearts Kids Say Yes To TheCA $243,926$87,312 990
Getting Back To BasicsNC $238,749$17,968 990
Everybody Wins Vermont IncVT $238,657$58,660 990
Charlotte Gaymers Network IncNC $244,173$61,913 990
Community BuildersWA $238,580$4,689 990
Lamplighter Academic And Mentoring Program IncFL $244,343$10,836 990
Mother Oliver S Place IncFL $238,473$103,198 990
The Advance ProjectMD $244,362$95,546 990
Planet Hope Land And SeaMD $238,166$63,955 990
Supergirls Shine FoundationTX $237,931$72,610 990
The Julio A Martinez Memorial FundNY $244,889$43,152 990
Saturday PlaceIL $237,199$51,298 990

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 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 default68th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted67th

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 (Michael Chapman) 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 444 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,911 is reasonable (approximately the 68th 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.