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PeerBasis
Compensation Comparability Determination

Academy For The Love Of

Executive Director / CEO

EIN 860945282
NM · NTEE B50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel E Brannen Jr Sec Finance, Executive Director / CEO ($189,240) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Daniel E Brannen Jr Sec Finance — reported title “MNGR, & GEN.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,524 total compensation of comparable organizations → $437,664 $189,240
$21,33710th
$34,36925th
$71,667Median
$95,94175th
$155,11690th
$189,240This org · 95th
p10$21,337
p25$34,369
p50$71,667
p75$95,941
p90$155,116
$189,240

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 NM 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
Wildlife Science Center MN$462,983 Executive Director $60,000 $55,122 2023
Slavic Reformation Society TX$461,512 Director $95,500 $88,819 2023
Pillar Seminary NE$460,914 President $36,320 $34,369 2025
Christ Our Redeemer Seminary Inc AL$459,218 President $57,023 $57,276 2023
Bridges Graduate School Of Cognitive Diversity In Education CA$454,095 Coo $24,319 $19,524 2023
Nwa Industries For Education AR$453,082 Executive Director $57,664 $60,264 2023
California University - Silicon Valley CA$484,875 President $43,950 $34,273 2024
Maitripa College OR$421,618 President $83,004 $71,667 2023
America Chinese Evangelical Seminary CA$420,606 Accounting Officer $33,476 $26,105 2024
Heidelberg Theological Seminary SD$417,954 President $93,500 $95,941 2023
Irbs Theological Seminary TX$528,022 President $116,350 $105,106 2024
Cincinnati Psychoanalytic Institute OH$387,260 Director $79,368 $75,915 2024
Toyota Technological Institute At Chicago IL$385,536 President $478,816 $437,664 2023
Torah Temimah Jerusalem MD$570,194 President An $52,050 $43,946 2024
Graduate Business Curriculum MN$353,980 Executive Di $135,150 $124,162 2023
The Master's Institute MN$587,576 757 Martin Ave, Hudson, Wi 54016 $24,000 $20,865 2025
South Central Wisconsin Area Health WI$337,992 Executive Dir. $96,841 $88,980 2025
Leadership Institute Of Seattle WA$324,094 President $114,574 $95,373 2023
Redemption Seminary Inc AZ$606,733 President $184,597 $165,060 2023
Copassion Inc FL$312,550 President $25,816 $21,337 2025
The Nalp Foundation For Law Career Research And Education MA$644,700 President & Ceo $191,143 $155,116 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default95th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Daniel E Brannen Jr Sec Finance) 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 21 similarly situated organizations (Same NTEE sector (B50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $189,240 is reasonable (approximately the 95th 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.