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PeerBasis
Compensation Comparability Determination

American University Of Sovereign Nations Inc

Executive Director / CEO

EIN 463107438
AZ · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darryl Macer, Executive Director / CEO ($54,600) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darryl Macer — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$785 total compensation of comparable organizations → $105,010 $54,600
$2,38510th
$11,61025th
$25,406Median
$46,45775th
$68,80190th
$54,600This org · 84th
p10$2,385
p25$11,610
p50$25,406
p75$46,457
p90$68,801
$54,600

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 AZ 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
Midwest Institute For International MI$91,018 Director $35,970 $36,530 2025
Russian School Of Austin TX$90,867 President $1,804 $1,876 2023
California Association Of Realtors CA$91,525 Treasurer $56,565 $49,331 2024
Continuing Medical Education Institute MN$89,386 President/director $1,500 $1,541 2023
The My Hero Project Inc CA$93,087 President & Executive Dire $36,000 $31,396 2024
Gonzaga University Telecommunications Association WA$88,421 President $52,736 $46,457 2025
Contemporary Chinese School Of Az AZ$94,063 Director $4,187 $4,187 2023
The College Of Exploration VA$87,643 President $8,043 $8,075 2023
Slate Of Mind NC$95,180 Executive Director $78,836 $82,270 2024
Secular Communities For Arizona Inc AZ$87,047 Executive Director $70,833 $68,801 2024
Empowerment Media Inc FL$85,286 Ceo $21,996 $20,870 2024
Lavaca Historical Museum TX$83,283 Treasurer $6,133 $6,036 2025
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $72,867 2023
California Psychology Internship Council CA$82,024 Executive Director $53,750 $48,260 2023
Duranno Father School Usa WA$100,508 President $12,000 $10,851 2024
Homeschoolers United In The Big Bend Incorporated FL$81,053 President & Treasurer $15,061 $14,290 2024
Bangor Area School District PA$101,453 Ex Director $11,528 $11,610 2024
Maryland Bar Foundation Inc MD$102,803 Director $15,561 $15,127 2023
Neohumanist College Of Asheville NC$78,689 President $52,500 $54,787 2024
Children And Teachers Foundation Of The IL$103,771 President $41,706 $42,634 2023
Project Implicit Inc MA$104,552 Executive Director $111,038 $98,177 2025
North Dakota Farm Bureau Foundation ND$105,298 Sec-treas/executive Vp/ceo $69,187 $76,683 2024
The Education Policy And Leadership Center PA$105,933 Executive Director $15,000 $15,108 2024
Greater Madison Chamber Of Commerce WI$107,750 President $26,461 $27,911 2024
The Learning And Achievement Foundation Inc CA$108,350 President Director $900 $785 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default84th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted70th

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 (Darryl Macer) 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 61 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,600 is reasonable (approximately the 84th 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.