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PeerBasis
Compensation Comparability Determination

Dixie State University Innovation Foundation

Executive Director / CEO

EIN 821456060
UT · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Morris, Executive Director / CEO ($82,127) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$132 total compensation of comparable organizations → $335,077 $82,127
$7,13310th
$14,89125th
$45,298Median
$81,72075th
$234,12390th
$82,127This org · 74th
p10$7,133
p25$14,891
p50$45,298
p75$81,720
p90$234,123
$82,127

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 UT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Texas State University - San MarcosTX $0$28,729 990
Marion Motley Memorial Scholarship Foundation IncOH $0$132 990
International Schools Consortium IncGA $0$23,864 990
Independence Avenue Development Company CoMO $0$80,347 990
Mostyn Community And EducationMI $0$8,166 990
Uiw International IncTX $0$60,353 990
Chattanooga Christian School FoundationTN $0$44,923 990
Smu Golf FoundationTX $0$265,238 990
Melmark New England IncMA $0$35,954 990
Phase 3 Training CorporationMD $0$45,673 990
Association Of Fraternal Leadership AndIN $0$119,923 990
Get College FundingincAZ $0$98,060 990
The Tiny Scholars Foundation IncNY $0$10,060 990
Brown Christian AcademyMS $0$98,800 990
Common Sense Kids Action IncCA $0$47,605 990
Msnjh Administrative Services LlcNY $0$217,367 990
Rivertree Re Holdings Iii IncTX $0$3,551 990
Flora & Fauna ProjectNY $0$18,065 990
Shady Grove AcademyVA $0$866 990
Super Y Academy IncFL $0$43,165 990
Marist Real Property Services IncNY $0$72,053 990
Toras Emes Development Company IncFL $0$64,097 990
Cumberland Wellness Properties IncKY $0$50,543 990
Tls Building CompanyMN $0$14,781 990
Wake Forest University DevelopmentNC $0$335,077 990

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 UT 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 default74th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 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 46 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,127 is reasonable (approximately the 74th 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). 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.