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PeerBasis
Compensation Comparability Determination

Abbeville Institute Ltd

Executive Director / CEO

EIN 412041098
AL · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brion Mcclananhan, Executive Director / CEO ($114,583) against every comparable organization that fit the selection criteria — 398 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brion Mcclananhan — reported title “PRESIDENT DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

398 organizations qualified on sector, size, and geography 398 within the band form the benchmarked peer set.

Distribution of comparable compensation

$117 total compensation of comparable organizations → $257,640 $114,583
$11,94010th
$28,80025th
$48,184Median
$69,67375th
$94,85090th
$114,583This org · 94th
p10$11,940
p25$28,800
p50$48,184
p75$69,673
p90$94,850
$114,583

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 AL 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
Winners Inc TX$271,992 President/director $100,000 $92,593 2024
Puerto Rico Advance Institute Corp PR$271,647 Manager $9,287 $9,287 2024
Ace Mentor Program Of Eastern Pa Inc PA$271,345 Affiliate Dir. $68,477 $65,077 2023
Oaktown Jazz Workshops CA$271,149 Executive Dir. $65,971 $52,730 2024
Bay State Learning Center MA$270,821 Executive Director $43,510 $37,260 2023
New Michigan Media MI$273,125 President $30,000 $28,662 2024
African Voices Communications Inc NY$270,782 Executive Director $65,000 $55,974 2023
Ready For Reading Inc VT$270,629 Executive Dir. $2,000 $1,918 2023
Freedom Synergy Corporation FL$270,626 President $96,000 $83,478 2024
Girls With Books CO$270,613 Executive Director $61,920 $54,959 2024
Conductability Inc CA$273,357 Program Director $113,322 $90,577 2024
American Research Universities TN$270,369 President $80,000 $75,832 2025
The Penitent Thief Inc FL$270,246 President $36,000 $31,304 2024
Wordwalk Inc FL$274,090 Executive Di $3,000 $2,609 2024
Wyomissing Area Education PA$269,785 Executive Di $34,752 $32,079 2024
J Kirby Simon Foreign Service DC$274,417 Trustee $5,000 $4,061 2024
Jireh Homeschool Cooperative TN$269,424 President $16,950 $16,067 2025
A One Room Schoolhouse A Hybrid Homeschool Academy PA$274,764 President $25,000 $23,758 2023
Progressive Learning Academy For Young Childrenearly Childhood Center MI$269,096 Director $38,677 $42,775 2021
American College Of Pediatricians GA$274,826 Executive Director $36,152 $34,641 2023
Client Assistance Program WA$269,011 Executive Director $91,650 $75,953 2024
Indiana American Family IN$268,785 Executive Di $111,227 $108,573 2024
Science Sites Inc MA$275,238 President $90,000 $74,861 2024
The Samuel School PA$268,506 Principal $132,381 $119,048 2025
Upstart Crow Studios OR$268,389 Artistic Director $45,000 $39,824 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default94th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted89th

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 (Brion Mcclananhan) 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 398 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $114,583 is reasonable (approximately the 94th 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.