Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Spark Photonics Foundation Inc

Executive Director / CEO

EIN 833595839
MA · NTEE U40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Mccomber, Executive Director / CEO ($30,447) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kevin Mccomber — reported title “CLERK”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$23,704 total compensation of comparable organizations → $162,961 $30,447
$31,26710th
$51,19225th
$82,649Median
$124,95275th
$149,01990th
$30,447This org · 13th
p10$31,267
p25$51,192
p50$82,649
p75$124,952
p90$149,019
$30,447

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 MA 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
Aci Center Of Excellence For Carbon MI$288,265 Secretary/executive Direct $37,064 $41,351 2024
Mid-atlantic Gigabit Innovation Collaboratory Inc MD$309,847 Executive Director $51,877 $51,072 2025
Pacific Impact Zone CA$284,456 Executive Director $82,623 $82,649 2022
Open Environmental Data Inc DE$325,667 President $151,928 $160,795 2024
Rnd4impact Inc CA$333,249 President $120,000 $112,002 2024
Alliance For Working Together Foundation OH$337,514 Executive Director $104,380 $119,497 2024
Rocks Build America Foundation VA$254,249 Int. Pres. & Ceo (From 10/2024) $59,384 $61,976 2024
Partnership To Advance Responsible Techn PA$354,501 Executive Director $146,846 $162,961 2023
American Technical Education Association MN$224,689 Executive Dir. $98,108 $104,784 2024
Ieom Society International MI$379,303 Executive Di $22,000 $24,545 2024
Youth Code Jam San Antonio TX$381,787 Executive Di $73,378 $81,682 2023
International Microwave Power Institute VA$206,535 Executive Director $47,754 $51,311 2023
Professional Services Council Foundation VA$407,306 Executive Vice President $22,713 $23,704 2024
Mosaix Global Network AR$427,489 Executive Dir. $104,253 $130,407 2023
Reuseum Educational Inc ID$444,424 President/executive Direct $110,961 $131,356 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted40th

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 (Kevin Mccomber) 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 $30,447 is reasonable (approximately the 13th 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.