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PeerBasis
Compensation Comparability Determination

Minnesota Association Of Professional Emplyees Building Corporation

Executive Director / CEO

EIN 300160975
MN · NTEE S47
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Maki, Executive Director / CEO ($37,653) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,554 total compensation of comparable organizations → $202,676 $37,653
$10,44810th
$18,70025th
$38,633Median
$77,74075th
$99,73390th
$37,653This org · 49th
p10$10,448
p25$18,700
p50$38,633
p75$77,740
p90$99,733
$37,653

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
Raphael Realty IncIN $239,400$17,333 990
Tahoe Sierra Board Of RealtorsCA $232,210$149,745 990
Jonnycake Center Realty CorporationRI $228,717$25,742 990
Hawaii Ccim ChapterHI $226,975$36,147 990
2618 Commercial Dr Investment Group LlcAK $250,992$24,078 990
Aclt P1 IncAK $218,736$14,246 990
Int'l Assoc Of Bridge Structural &OH $217,700$98,008 990
West Denver Preparatory Charter School Building CorporationCO $255,172$33,635 990
Ttla Holdings IncTX $216,005$50,045 990
Womens Center Properties IncFL $215,668$6,544 990
Astor Place Holding CorporationNY $213,154$202,676 990
Ibew Building CorporationVA $211,790$39,400 990
Palace Renaissance IncNY $211,453$55,974 990
Woods Hole Fhc LlcMA $211,252$10,750 990
Masonic Temple Corporation Of NorfolkVA $210,721$18,625 990
Smw 71 IncNY $210,569$74,213 990
Livingston County AssociationMI $262,664$58,592 990
Maurice 53 IncNY $204,043$99,401 990
Highlands-cashiers Board OfNC $269,221$105,411 990
Santa Barbara Electrical Workers'CA $202,089$41,955 990
Alkasw Inc CoNY $270,000$20,233 990
Neurodiverse Community Holdings IncTX $270,201$14,060 990
Noitu Organization Building CorpNY $270,208$97,106 990
Smart Growth Greater Madison IncWI $200,943$93,551 990
Utd Building CorporationFL $200,000$40,358 990

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 default49th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Todd Maki) 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 70 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,653 is reasonable (approximately the 49th 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.