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PeerBasis
Compensation Comparability Determination

Apereo Foundation Incorporated

Executive Director / CEO

EIN 462060554
OR · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Masson, Executive Director / CEO ($81,136) against every comparable organization that fit the selection criteria — 437 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrick Masson — reported title “Secretary, Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

437 organizations qualified on sector, size, and geography 437 within the band form the benchmarked peer set.

Distribution of comparable compensation

$136 total compensation of comparable organizations → $305,761 $81,136
$15,11310th
$36,32625th
$62,364Median
$90,16175th
$122,12390th
$81,136This org · 67th
p10$15,113
p25$36,326
p50$62,364
p75$90,161
p90$122,123
$81,136

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 OR 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
Summer On The Cuyahoga OH$364,717 Executive Di $70,350 $80,236 2024
22nd Judicial District Casa Inc OK$364,430 Exec Dir $66,285 $76,570 2025
Patient Safety Movement Foundation CA$365,177 Coo $210,873 $191,024 2025
Lily Creek Farms OH$365,276 Executive Director $42,000 $47,902 2024
W5yi Licensing Services Inc TX$365,305 President $29,015 $31,254 2024
Rural Aspirations Project ME$363,803 Executive Director $83,428 $92,615 2023
North Korea Human Rights Watch OH$365,913 Program Dire $80,000 $93,937 2023
The Hive Dgo CO$366,407 Executive Dir. $54,248 $56,013 2024
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $71,100 2025
Farms To Grow Inc CA$366,693 Executive Dir. $35,500 $33,985 2023
The Growing Tree Learning Center VA$366,924 Administrator $49,885 $53,398 2023
Ohio Association For College OH$361,788 Executive Ad $32,657 $37,246 2024
Open Storehouse Incorporated FL$361,786 President $70,000 $70,812 2024
Aamva Region I Inc VA$367,811 Director, Regions I & Ii $15,357 $16,439 2023
Maryland Pesticide Education MD$361,636 Executive Di $80,000 $82,917 2023
Kentucky Center For Public Service Journalism KY$368,320 President $75,200 $89,569 2023
The Resiliency Collaborative Inc NC$368,490 Executive Director Former $84,540 $94,063 2024
Sylvan Robotics OH$368,756 Executive Dir. $119 $136 2024
Council Of Public Liberal Arts Colleges NC$360,337 Executive Director $40,148 $44,671 2024
Pivot Leadership Group TX$360,303 Executive Director $95,940 $103,343 2024
The Caterpillar Lab NH$369,884 Executive Director $62,181 $61,827 2024
National Center For Entrepreneurship And Innovation DC$370,000 President $28,421 $27,649 2023
Foundation For Mo County Free Libraries CA$359,452 Executive Director $78,121 $72,640 2024
Scottsdale Leadership Inc AZ$359,383 Executive Director $93,090 $99,253 2023
Heartlight Center Inc CO$359,354 Executive Dir. $91,975 $97,774 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default67th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted62nd

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 Masson) 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 437 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,136 is reasonable (approximately the 67th 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.