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PeerBasis
Compensation Comparability Determination

Mid-atlantic Gigabit Innovation Collaboratory Inc

Executive Director / CEO

EIN 811092703
MD · NTEE U40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Samuelson, Executive Director / CEO ($51,877) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,044 total compensation of comparable organizations → $165,529 $51,877
$24,41910th
$36,46525th
$83,952Median
$126,92175th
$151,36890th
$51,877This org · 33rd
p10$24,419
p25$36,465
p50$83,952
p75$126,921
p90$151,368
$51,877

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 MD 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
Spark Photonics Foundation Inc MA$298,800 Clerk $30,447 $30,927 2023
Open Environmental Data Inc DE$325,667 President $151,928 $163,329 2024
Aci Center Of Excellence For Carbon MI$288,265 Secretary/executive Direct $37,064 $42,003 2024
Rnd4impact Inc CA$333,249 President $120,000 $113,767 2024
Pacific Impact Zone CA$284,456 Executive Director $82,623 $83,952 2022
Alliance For Working Together Foundation OH$337,514 Executive Director $104,380 $121,381 2024
Partnership To Advance Responsible Techn PA$354,501 Executive Director $146,846 $165,529 2023
Rocks Build America Foundation VA$254,249 Int. Pres. & Ceo (From 10/2024) $59,384 $62,953 2024
Ieom Society International MI$379,303 Executive Di $22,000 $24,931 2024
Youth Code Jam San Antonio TX$381,787 Executive Di $73,378 $82,969 2023
American Technical Education Association MN$224,689 Executive Dir. $98,108 $106,435 2024
Professional Services Council Foundation VA$407,306 Executive Vice President $22,713 $24,078 2024
Mosaix Global Network AR$427,489 Executive Dir. $104,253 $132,461 2023
Reuseum Educational Inc ID$444,424 President/executive Direct $110,961 $133,426 2023
Forest Products Society LA$455,150 President $5,000 $6,044 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted13th

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 (Kim Samuelson) 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 15 similarly situated organizations (Same NTEE sector (U40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,877 is reasonable (approximately the 33rd 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.