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PeerBasis
Compensation Comparability Determination

Atlantic Indoor Association

Executive Director / CEO

EIN 541733977
NC · NTEE B99P
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Edward Lowther, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Edward Lowther — reported title “COLORGUARD C”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$125 total compensation of comparable organizations → $317,693 $1,500
$14,65810th
$35,80625th
$60,817Median
$86,09375th
$113,68290th
$1,500This org · 1st
p10$14,658
p25$35,806
p50$60,817
p75$86,093
p90$113,682
$1,500

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 NC 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
Jump In Foundation Inc WI$408,226 Executive Director $40,000 $42,725 2023
Center For Open Data Enterprise Inc DC$408,476 President Andsecretary $83,333 $72,646 2024
Bluedoor Education Center Inc CA$409,390 Treasurer $62,508 $53,620 2024
Aamva Region Iv Inc VA$409,582 Director, Regions Iii & Iv $15,356 $15,164 2023
Wayne Township Education Foundation Inc IN$405,780 Executive Director $72,978 $74,482 2025
The Education And Research Foundation NY$405,758 President $47,500 $42,640 2024
Santa Ana Education Facilities CA$405,324 Executive Director $52,091 $44,684 2024
Millersville International House PA$411,013 Director Of Operations $35,500 $36,208 2023
Anoka Hennepin Educational Foundation Incorporated MN$405,096 Executive Director $87,701 $86,087 2024
Moonlighter Fablab Inc FL$411,341 President $79,715 $74,393 2024
Sedalia Heritage Foundation Inc MO$411,502 Exec Dir / L $13,597 $14,307 2024
Compass For Affordable Housing CA$404,252 Executive Director $65,697 $58,020 2023
City Learners Inc Dba My City School CA$403,881 Executive Dir. $100,223 $85,973 2024
Look Ahead America Inc DC$403,844 President $43,737 $39,254 2023
Shaking The Tree Inc OR$403,550 President $53,500 $50,814 2023
Me And My Two Friends Foundation Inc GA$413,008 Director $20,504 $20,481 2024
Indiana University Research & Technology IN$414,038 Executive Director $261,532 $282,076 2023
Indian Training & Education Center UT$414,552 Board Member/director $77,049 $76,319 2025
Everyday Canvassing MD$414,902 Co-executive Director $75,950 $70,539 2024
Low-level Radioactive Waste Forum DC$415,727 Executive Director $226,226 $197,213 2024
Colorado High School Coaches Association Inc CO$400,414 Executive Director $72,141 $68,719 2024
Holley Family Village Inc MI$415,884 President $36,000 $36,914 2024
One Solution Foundation Inc IL$400,202 Executive Director $61,004 $61,339 2023
Epilepsy Foundation Of Missouri MO$399,900 Executive Di $73,977 $77,836 2024
Eduguide MI$399,810 President $120,679 $123,741 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 NC 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (Edward Lowther) 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 432 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 1st 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.