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PeerBasis
Compensation Comparability Determination

Sigma Phi Lambda Inc

Executive Director / CEO

EIN 752889487
TX · NTEE B84
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Cara Morris, Executive Director / CEO ($29,969) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cara Morris — reported title “CO EXECUTIVE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$517 total compensation of comparable organizations → $89,668 $29,969
$1,12910th
$9,96825th
$23,683Median
$53,40375th
$70,44490th
$29,969This org · 59th
p10$1,129
p25$9,968
p50$23,683
p75$53,403
p90$70,444
$29,969

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 TX 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
Uc Santa Cruz Alumni Association CA$225,341 Executive Dir. $19,314 $16,672 2024
The Public Education Partnership FL$223,421 Executive Director/staff $62,981 $60,894 2023
University Of California Santa CA$220,983 Executive Director $29,185 $25,938 2023
Novo Collegian Alliance FL$231,337 Coordinator $13,376 $12,933 2023
Universidad Simon Bolivar Alumni Association Of America Inc MA$233,278 Executive Manager Consultant $4,965 $4,592 2023
Alumni Association Of Fitchburg MA$203,774 Secretary/tr $575 $517 2024
Farmington Educational MO$202,762 Executive Di $20,000 $20,630 2025
Maitland E Smith Scholarship House KS$198,902 Executive Di $21,300 $23,683 2023
Swapa Scholarship Fund TX$252,688 Executive Director $82,069 $82,069 2024
Alumni Association Of Southern Illinois IL$196,551 Assoc. Vice Chancellor For Adv/ed Of Alumni And Do $40,909 $40,206 2024
Minot Public School Foundation ND$196,246 Executive Director $43,125 $47,311 2024
Omaha South High Alumni Association NE$192,684 Treasurer $14,046 $15,549 2023
Alumni Association Of The State NY$257,682 Interim Dir., Alumni Operations $1,363 $1,267 2023
District Foxtrot Of The Clemson SC$186,690 Executive Director $9,284 $9,968 2023
Girard College Alumni Association PA$267,792 Director $57,966 $59,494 2023
Seneca Past And Present Inc KY$182,199 Treasurer $25,354 $27,231 2024
Oswego Alumni Association Inc NY$272,535 Executive Director/ex Offi $96,414 $89,668 2023
University Of Virginia Law School Alumni VA$274,517 Assistant Secretary-treasu $35,320 $35,099 2023
Fontainebleau Associations NJ$285,721 Secretary $15,000 $13,388 2024
United States Japan Exchange And Teaching Programme Alumni Association DC$163,133 Executive Director $70,000 $63,222 2023
Leo Foundation AZ$287,149 Ceo $76,000 $75,227 2023
Salem Education Foundation VA$287,998 Director & Secretary $6,000 $5,962 2023
Shamokin Area Hs Alumni Assoc Ed PA$160,098 Treasurer $725 $723 2024
Slippery Rock University Alumni PA$290,650 Director Of Alumni Engagem $38,518 $37,410 2025
Steven's High School Alumni Association NH$296,726 Secretary $1,000 $923 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 TX 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted44th

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 (Cara Morris) 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 27 similarly situated organizations (Same NTEE sector (B84), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,969 is reasonable (approximately the 59th 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.