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PeerBasis
Compensation Comparability Determination

Mac Foundation

Executive Director / CEO

EIN 473093382
MT · NTEE T31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael E Bruich, Executive Director / CEO ($118,130) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Michael E Bruich — reported title “CFO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,138 total compensation of comparable organizations → $114,814 $118,130
$7,85210th
$26,92225th
$42,210Median
$65,17275th
$81,21290th
$118,130This org · 100th
p10$7,852
p25$26,922
p50$42,210
p75$65,172
p90$81,212
$118,130

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 MT 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
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $60,672 2023
Buffalo Renaissance Foundation Inc NY$221,606 Executive Director $36,000 $30,178 2023
Hawaii Va Foundation HI$225,981 Board Chair/ $4,800 $3,872 2024
The Pearl Foundation Of The TN$227,530 Program Direct $55,650 $52,709 2024
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $35,518 2024
The Surety Foundation Inc DC$229,532 Sfaa Foundation Liaison $57,126 $45,171 2024
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $47,662 2024
The Freedom To Help Foundation Inc MD$232,308 Executive Director $1,312 $1,138 2023
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $4,626 2023
Port Washington Education Foundation NY$210,140 Vice President $10,000 $8,383 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $10,783 2024
Stillwater Community Healthcare MT$241,012 Ceo $43,294 $42,052 2024
Nehemiah Community Foundation CA$205,259 Coo $85,180 $68,235 2023
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $66,393 2023
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $40,578 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $59,047 2023
United Way Of Adams County Inc PA$250,888 Executive Dir. $71,169 $63,951 2024
Rochelle Area Community Foundation IL$252,515 Executive Di $92,084 $81,574 2024
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $81,122 2024
Real Situations Inc OH$255,499 Sports/program Administrator $6,000 $5,726 2024
Torah Synagogue Foundation NY$189,200 Treasurer $38,000 $30,143 2025
Carol Ann Lee Memorial Trust GA$265,062 Former Trustee $30,847 $28,774 2023
Visit Champaign County Foundation IL$266,372 Secretary $125,888 $114,814 2023
Together Empowered Inc GA$268,542 Clinical Director $11,310 $9,983 2025
Livonia Community Foundation Inc MI$176,288 Executive Director $20,000 $19,151 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default100th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted92nd

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 (Michael E Bruich) 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 39 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $118,130 is reasonable (approximately the 100th 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.