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PeerBasis
Compensation Comparability Determination

Logos University Inc

Executive Director / CEO

EIN 593300248
FL · NTEE B58Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis Shearer, Executive Director / CEO ($42,650) against every comparable organization that fit the selection criteria — 1831 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,831 organizations qualified on sector, size, and geography 1,831 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $482,156 $42,650
$8,78310th
$22,96425th
$45,892Median
$69,91275th
$99,27290th
$42,650This org · 46th
p10$8,783
p25$22,964
p50$45,892
p75$69,912
p90$99,272
$42,650

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 FL 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
Kern Literacy Council CA$188,636 Executive Dir $84,375 $79,608 2024
Southern Methodist College SC$188,478 Ex Officio Member $28,392 $31,530 2025
Foundation For The Liveliness KY$188,459 President And Director Of $42,875 $50,331 2024
Advancing Students Forward CA$189,082 Executive Dir. $78,500 $74,065 2024
The Education Foundation Of Putnam FL$189,084 Executive Director $27,500 $28,228 2024
Schuylkill Valley Community Library Inc PA$188,282 Library Director $35,101 $39,377 2023
Montessori Center Of Pearl Harbor HI$188,250 Director/teacher Rep. $73,350 $71,755 2024
Society For The Advancement Of Biology Education Research WA$189,221 Managing Director $39,747 $38,883 2024
The Ohio Educational Outreach Found OH$189,289 Board Member $500 $578 2024
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $65,218 2023
Geneva Lake Astrophysics And Steam Inc WI$187,866 President $142,540 $167,460 2023
Clark Memorial Library RI$187,786 Director $40,821 $44,032 2023
Victorious Life International IL$189,594 Ceo $750 $806 2024
Beth Israel Dermatology Foundation Inc MA$189,638 Director (Dermatologist, Hmfp) $100,462 $98,641 2024
Architectural Foundation Of CA$189,680 Executive Dir. $150,646 $142,135 2024
Police Athletic League Of Philadelphia PA$189,686 Executive Director Thru 11/23 $2,185 $2,381 2024
Youthful Impact CT$189,735 President & Ceo $22,889 $24,142 2023
Pearls Academy Incorporated PA$187,639 Executive Director $53,112 $57,872 2024
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $103,365 2023
National Institute On The Teaching AL$187,530 Director $27,720 $31,878 2025
Northeast Ohio Worker Center OH$189,940 Executive Director $56,243 $65,089 2024
Olde English Consortium SC$189,943 Executive Director $102,440 $116,771 2024
American Simmental - Simbrah Foundation MT$190,040 Secretary $30,231 $35,607 2024
The Spaulding High School Scholarship Trust VT$187,214 Vice Chair $2,300 $2,530 2024
Cbee Foundation CA$187,131 Ceo $182,431 $172,124 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default46th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted38th

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 (Dennis Shearer) 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 1831 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,650 is reasonable (approximately the 46th 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.