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PeerBasis
Compensation Comparability Determination

Montreat College Foundation

Executive Director / CEO

EIN 561324199
NC · NTEE B110
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Maurer, Executive Director / CEO ($58,089) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$410 total compensation of comparable organizations → $183,272 $58,089
$5,75710th
$14,87225th
$24,806Median
$45,86075th
$79,86290th
$58,089This org · 78th
p10$5,757
p25$14,872
p50$24,806
p75$45,860
p90$79,862
$58,089

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
Lps Education Foundation Inc MI$136,977 Executive Director(non-vote) $42,850 $40,505 2025
White Plains Library Foundation Inc NY$138,562 Part Time Executive Direct $72,000 $62,967 2023
Ridgeway Community Association MN$135,697 Secretary/clerk $442 $410 2024
Extravagant Love Project PA$135,234 Executive Di $43,395 $40,680 2024
West Coast Thunder CA$140,749 Executive Dir. $31,268 $25,381 2024
Bear Valley Usd Education Foundation CA$141,267 President $1,910 $1,510 2025
Friends Of Soldiers Memorial Library ME$142,337 Library Director $14,153 $13,716 2023
Shattuck - St Mary's School MN$131,619 Cfo $14,480 $13,847 2023
Patricia V Damon Scholarship Fund For The WI$131,539 Trustee $5,000 $5,054 2023
The Montgomery Academy Foundation AL$131,040 Head Of School $19,179 $20,053 2023
1910 Properties WA$130,590 President $29,159 $24,541 2024
Caribbean Consolidated Schools PR$130,562 Head Of Scho $38,000 $38,000 2023
Global Campaign For Education-us DC$129,276 Executive Director $114,917 $94,796 2024
Friends Of Vada At Santa Barbara High School CA$145,475 Director/chairman $10,000 $7,908 2025
Washburn University Charitable Gift Fund KS$127,901 President $49,918 $49,388 2025
Pots Building For The Future NY$127,704 President $18,860 $16,021 2024
Central Washington University Alumni WA$126,733 Executive Director $31,835 $26,793 2024
Ah Capital Campaign Inc GA$126,583 President & Ceo $42,717 $40,375 2024
Cascia Hall Foundation OK$147,933 Assistant Treasurer $14,275 $15,213 2023
Our House Community Investment AR$126,049 Vice Chairman $11,199 $11,834 2024
C F Kellogg Est M M Kellogg Unitrust NY$123,733 Trustee $18,277 $15,526 2024
Mustang Mockingbird Properties TX$151,250 President $85,562 $80,456 2024
Friends And Foundation CA$122,000 Executive Dir. $50,764 $42,424 2023
Pinkney Innovation Complex For Science & MD$152,797 Executive Director $41,024 $37,119 2023
Butler Foundation IN$121,511 President $64,768 $64,206 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 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 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 default78th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted0th
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 (Paul Maurer) 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 76 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,089 is reasonable (approximately the 78th 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.