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PeerBasis
Compensation Comparability Determination

Massasoit Community College Foundation

Executive Director / CEO

EIN 237100537
MA · NTEE B41I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Badger, Executive Director / CEO ($11,325) against the 2000 closest of 3,112 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

3,112 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $576,852 $11,325
$10,87510th
$30,48925th
$55,435Median
$81,90775th
$111,57890th
$11,325This org · 10th
p10$10,875
p25$30,489
p50$55,435
p75$81,907
p90$111,578
$11,325

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 MA 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
Urban Youth Racing School Inc PA$359,241 Executive Director $71,760 $79,635 2023
Tracy Andrus Foundation TX$359,271 President & Ceo $67,500 $75,139 2023
Malama Honua Public Charter School HI$359,146 Executive Di $20,182 $19,531 2024
Heartlight Center Inc CO$359,354 Executive Dir. $91,975 $98,143 2023
Scottsdale Leadership Inc AZ$359,383 Executive Director $93,090 $99,627 2023
Starke County Initiative For Lifelong IN$359,386 Executive Director $975 $1,083 2025
Mckeen Street Learning Center ME$359,407 President/director $78,321 $84,770 2024
Foundation For Mo County Free Libraries CA$359,452 Executive Director $78,121 $72,915 2024
American Conference Of Academic Deans NC$358,957 Executive Director $109,624 $122,434 2024
Kids Count In Alachua County FL$358,946 Director $55,000 $55,848 2024
Public Relations Society Of NY$359,503 Cfo $57,668 $56,326 2024
Post WA$359,523 Executive Director Starting Sept 2024 $33,580 $31,659 2025
Mainstay Christian Academy PA$359,646 Board Member $34,116 $35,826 2025
Center For Navigating Family Change Inc GA$359,706 Ext Director $50,000 $55,946 2023
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $23,372 2024
Jewell School AZ$358,641 Officer/trea $35,750 $38,261 2023
Brian M Anselmo Memorial MO$359,794 Executive Di $79,992 $94,283 2023
The 15 White Coats Inc LA$359,824 Executive Director $36,923 $45,244 2023
Wild Horses Building Champions Inc SD$358,584 Director $18,000 $22,107 2023
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $55,487 2023
Ifees Inc MD$358,493 Secretary $195,256 $203,141 2023
Haytown Road Nursery School NJ$358,488 School Director $47,016 $46,714 2023
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $68,802 2025
Imaginarium Inc KS$358,444 President $56,875 $68,376 2023
Iskra Books WA$358,430 Board President $9,500 $9,193 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 MA 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 default10th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Michelle Badger) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,325 is reasonable (approximately the 10th 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.