Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Aliveo Learning Center Inc

Executive Director / CEO

EIN 411904314
MN · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wayne Sherman, Executive Director / CEO ($33,390) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Wayne Sherman — reported title “ASST GMG MGR/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$764 total compensation of comparable organizations → $168,285 $33,390
$4,92910th
$14,62225th
$33,369Median
$54,25275th
$79,33190th
$33,390This org · 51st
p10$4,929
p25$14,622
p50$33,369
p75$54,252
p90$79,331
$33,390

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Hoover City Schools Foundation AL$114,734 Executive Director $22,663 $24,778 2023
Kipp Dc Supporting Corp DC$115,564 President, Kipp Dc Pcs (Eff 8/2022) $5,754 $5,110 2023
Sustained Leaders TX$115,736 Ceo $15,305 $14,662 2025
Allentown Patriots Athletic Association PA$113,216 Athletic Director $14,311 $14,443 2023
Longview Isd Foundation Inc TX$113,059 Executive Dir. $24,000 $23,599 2024
Fawcett Memorial Hospital Medical Staff Fund Inc FL$112,922 President $1,260 $1,164 2024
Institute For Postmodern Development Of China CA$112,874 Treasurer $6,900 $6,030 2023
Cleveland Jobs With Justice OH$111,199 Director $53,000 $55,180 2024
Association Of Internet Researchers IL$118,897 Associate Coordinator $13,328 $12,881 2024
Hearts At Home Inc KY$110,679 President $94,000 $102,206 2023
Sweet Onion Christian Learning GA$120,925 Executive Di $35,457 $35,045 2024
Quality Texas Foundation TX$121,181 Ceo $84,333 $80,787 2025
The Learning And Achievement Foundation Inc CA$108,350 President Director $900 $764 2024
Greater Madison Chamber Of Commerce WI$107,750 President $26,461 $27,165 2024
San Diego Rhythmic Gymnastics Academy CA$122,800 Head Coach $25,400 $23,107 2022
The Education Policy And Leadership Center PA$105,933 Executive Director $15,000 $14,704 2024
North Dakota Farm Bureau Foundation ND$105,298 Sec-treas/executive Vp/ceo $69,187 $74,635 2024
Project Implicit Inc MA$104,552 Executive Director $111,038 $95,555 2025
Children And Teachers Foundation Of The IL$103,771 President $41,706 $41,495 2023
Maryland Bar Foundation Inc MD$102,803 Director $15,561 $14,723 2023
Tri-state Area Tuition Mission OH$127,906 President $23,750 $24,728 2024
Bangor Area School District PA$101,453 Ex Director $11,528 $11,300 2024
Duranno Father School Usa WA$100,508 President $12,000 $10,561 2024
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $70,921 2023
Sachem Professional Development Inc NY$130,134 Tech Director $22,000 $19,038 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default51st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted43rd

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 (Wayne Sherman) 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 79 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,390 is reasonable (approximately the 51st 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.