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

Mass Collective Foundation Inc

Executive Director / CEO

EIN 852145146
GA · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lucas Aguilar, Executive Director / CEO ($10,810) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lucas Aguilar — reported title “Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$828 total compensation of comparable organizations → $216,988 $10,810
$2,92810th
$6,32225th
$23,118Median
$44,75775th
$103,43290th
$10,810This org · 27th
p10$2,928
p25$6,322
p50$23,118
p75$44,757
p90$103,432
$10,810

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 GA 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
Intergenerational Guidance Group LA$124,925 President $9,863 $11,120 2023
Jump Math Inc IA$130,545 Ceo $159,367 $173,545 2024
Sierra Stem CA$120,511 Education Director $21,812 $18,732 2024
Friends Of The Hamilton Schools MT$133,739 Director $750 $828 2023
Stanford University Bookstore CA$135,857 President $245,418 $216,988 2023
The Graduate Student Government ME$138,557 President $3,301 $3,203 2025
National Association For Campus SC$111,135 Executive Director $14,084 $14,236 2025
Scholar Career Coaching Inc FL$144,351 Executive Director $46,720 $44,940 2023
Bucyrus Redmen Athletic Boosters OH$105,936 Vice Preside $4,000 $4,214 2024
Greater Bloomington Chamber Of Commerce IN$103,448 President $4,041 $4,238 2024
Kanu I Ka Pono Inc HI$100,000 Ceo/chairman $23,650 $20,515 2025
Maxmath Tutoring Online Inc Florida Branch FL$99,657 Executive Director-ceo $1,072 $1,002 2024
The Partnership Inc DE$155,522 President $4,850 $4,723 2024
Streams In The Wasteland Christian UT$157,356 Director $75,000 $78,597 2023
Way Coffee Co MI$157,749 Executive Di $28,221 $28,224 2025
Northwest Suburban Conference MN$159,661 Executive Secretary $25,000 $23,935 2025
Waterhouse Guild Inc CA$90,644 President $3,000 $2,653 2023
Beyond Kids Reading Inc MA$88,220 President/ceo $143,520 $128,266 2024
Believe It Achieve It CA$166,000 Executive Director $50,000 $44,208 2023
Education With Purpose Foundation For Pacific Islanders WA$171,228 Executive Director $81,504 $74,716 2023
The Fashion Foundation Inc NY$175,871 President $27,500 $24,714 2024
Lives Without Limits Inc GA$176,106 Executive Dir. $23,740 $23,740 2024
Kos Inc GA$176,917 President $21,850 $22,495 2023
Literacy Advocates Usa Inc FL$177,050 President $40,000 $37,372 2024
Virginia Law Review Association VA$177,170 Secretary $18,369 $17,639 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default27th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted19th

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 (Lucas Aguilar) 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 26 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,810 is reasonable (approximately the 27th 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.