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PeerBasis
Compensation Comparability Determination

American Oil Chemists' Society Foundatio

Executive Director / CEO

EIN 371219904
IL · NTEE U99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Donnelly, Executive Director / CEO ($26,569) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrick Donnelly — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$511 total compensation of comparable organizations → $174,309 $26,569
$4,40910th
$8,72625th
$34,422Median
$54,12375th
$81,43190th
$26,569This org · 40th
p10$4,409
p25$8,726
p50$34,422
p75$54,123
p90$81,431
$26,569

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 IL 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
Smart Manufacturing Leadership Consortium FL$42,935 Director $74,418 $71,111 2024
Tortora Brayda CA$43,866 Secretary & Treasurer $34,400 $30,215 2024
The Desca Foundation DE$37,000 Executive Di $54,900 $56,294 2023
Science Atl Inc GA$36,796 Executive Co-director $4,598 $4,842 2023
Rube Goldberg Inc NY$35,531 President $6,000 $5,678 2023
Oregon Innovation Foundation OR$35,350 Chairman $50,400 $47,608 2024
Uplands Science & Technology IN$30,000 Ceo $162,500 $174,309 2024
International Technology Center NC$53,068 President $472 $511 2023
Northwest Food Processors Education And OR$55,370 President & Treasurer $19,417 $17,868 2025
Ardmore Sample Cut And Library Inc OK$61,242 Executive Di $33,500 $38,629 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2024 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 IL 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted90th

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 (Patrick Donnelly) 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 10 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,569 is reasonable (approximately the 40th 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.