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PeerBasis
Compensation Comparability Determination

Poudre School District Foundation

Executive Director / CEO

EIN 841555092
CO · NTEE B112
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Summer Shaffer, Executive Director / CEO ($32,250) against every comparable organization that fit the selection criteria — 155 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Summer Shaffer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

155 organizations qualified on sector, size, and geography 155 within the band form the benchmarked peer set.

Distribution of comparable compensation

$697 total compensation of comparable organizations → $556,567 $32,250
$5,95310th
$16,77925th
$39,630Median
$74,40275th
$119,06190th
$32,250This org · 45th
p10$5,953
p25$16,779
p50$39,630
p75$74,402
p90$119,061
$32,250

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 CO 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
Eastern Ahec Property Corporation Inc NC$331,880 Executive Director $38,243 $41,210 2024
Whitecaps Baseball Academy CA$333,957 President $42,797 $38,540 2024
Parent Choice Inc WI$330,785 President $2,500 $2,723 2024
K-love & Air1 Foundation CA$328,960 Ceo/director (Ended 5/15/24) $48,455 $43,635 2024
Summit School Foundation NY$328,007 Director $72,000 $69,856 2023
The Angel Fund MT$337,378 Executive Director $19,422 $21,270 2025
The Ellen Reece Legacy Corp NY$327,090 Executive Director $49,020 $47,560 2023
Temple University Law Foundation PA$324,561 Vp - Secretary $67,189 $71,941 2023
Riverside County Office Of CA$324,521 Director $75,947 $68,393 2024
Connecticut Explored Inc CT$322,548 Publisher+exdir $77,000 $75,292 2024
Talmudic College 4000 Alton Road Inc FL$321,540 Vp/treasurer $175,000 $171,449 2024
Highland Foundation For Educational OH$343,929 Executive Di $87,034 $93,658 2025
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $44,551 2023
Hilton Head Island All Sports SC$319,666 Treasurer $3,315 $3,514 2025
Rilke Schule Inc AK$346,655 Executive Director $51,850 $53,225 2023
University Of Iowa Research IA$316,627 President $43,544 $51,191 2023
East Side Union High School District CA$315,403 Executive Dir. $25,000 $22,513 2024
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $556,567 2023
Vista Ridge High School Athletic Booster Club TX$351,294 Treasurer $2,386 $2,424 2025
The Seedling Foundation Of Dayton Ohio OH$312,651 Executive Director $40,192 $45,706 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $34,029 2023
Green Mountain Library Consortium VT$310,039 Administrative Coordinator $9,694 $10,476 2023
Maine Center Ventures ME$357,196 Ceo (Resigned September 2022) $47,244 $50,793 2023
Evergreen School District Foundation 114 WA$307,669 Executive Assistant $49,353 $46,081 2024
Cal State University Fullerton CA$307,284 Director $56,403 $52,293 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted57th

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 (Summer Shaffer) 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 155 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,250 is reasonable (approximately the 45th 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.