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PeerBasis
Compensation Comparability Determination

Pacb Foundation

Executive Director / CEO

EIN 251728621
PA · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin L Shivers, Executive Director / CEO ($18,372) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin L Shivers — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $98,510 $18,372
$1,00210th
$6,45325th
$20,779Median
$56,47475th
$74,85290th
$18,372This org · 47th
p10$1,002
p25$6,453
p50$20,779
p75$56,474
p90$74,852
$18,372

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 PA 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
Readysetexcel Inc CA$12,000 President $10,500 $8,604 2025
Michigan Council Of Deliberation MI$10,450 Former Secre $200 $207 2023
International Teachers Project Inc RI$10,300 President $17,500 $16,344 2024
Syracuse University Alumni NY$12,585 Interim Treasurer $20,773 $18,823 2023
Colorado School Of Mines Building Corporation CO$10,070 President $98,377 $91,880 2024
Robinson Library Endowment IL$12,801 Trustee $24,369 $22,734 2025
Xkkf AK$10,000 Executive Director $6,667 $6,209 2024
Lorain County Community College OH$12,873 President $42,622 $43,970 2024
The Buhite-dimino Corridor For Oral And NY$9,793 President $70,388 $60,354 2025
Dylan Matz Foundation PA$13,197 Trustee $13,333 $12,950 2024
Spirit Fire Meditative VT$9,516 President $41,250 $40,440 2024
Believers Achieve Dreams OH$13,607 Exec. Director $500 $516 2024
Bpi Foundation DC$13,731 President $62,707 $55,180 2023
Taller Creativo Inc PR$9,066 Director $50 $50 2023
Brown Hudner Navy Scholarship Foundation VA$13,974 President $17,102 $16,559 2023
Sherburne Area Local Development NY$14,098 Ceo $40,316 $36,532 2023
Pennsylvania Public Education Foundation PA$8,690 Executive Director $77,541 $75,316 2024
Act For Women And Girls CA$14,279 Executive Director $85,544 $70,093 2025
Green Street Academy Foundation Inc MD$14,490 Former Board Trustee $6,221 $5,832 2023
Pitzer College Costa Rica CA$8,145 President $88,447 $74,388 2024
Energetics Education CO$14,775 Director $100,000 $96,154 2023
International Cultural Exchange Inc AR$8,000 Chairman Of The Board $89,977 $98,510 2024
South Carolina Cattlemens Foundation Inc SC$7,859 Exec Director $33,500 $35,046 2023
Global Ou Inc OK$15,315 Director/president $41,707 $46,052 2023
Fred And Gertrude England Hospitality NY$15,358 Treasurer $6,960 $6,307 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted69th

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 (Kevin L Shivers) 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 36 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,372 is reasonable (approximately the 47th 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.