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PeerBasis
Compensation Comparability Determination

Air Force Academy Real Estate Trust

Executive Director / CEO

EIN 861379592
CO · NTEE B40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark D Hille, Executive Director / CEO ($46,933) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark D Hille — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,465 total compensation of comparable organizations → $162,204 $46,933
$15,95910th
$28,81725th
$56,523Median
$85,65475th
$116,76290th
$46,933This org · 38th
p10$15,959
p25$28,817
p50$56,523
p75$85,654
p90$116,762
$46,933

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
Truth Theological Seminary CA$445,466 President & Ceo $22,507 $20,268 2023
Grace Bible Theological Seminary AR$442,296 Provost $108,062 $126,676 2023
Take Stock In Children Of Broward FL$440,247 Executive Di $86,991 $82,781 2024
Physicians Leadership Academy OH$440,115 Ceo- Part Year $1,365 $1,465 2024
The Filipino School CA$437,006 Executive Director $20,000 $18,011 2023
Christian Education Ministries NM$485,641 President $25,000 $28,042 2023
Insurance Training And AZ$430,270 Vice Preside $72,117 $70,256 2024
Reclaim WA$490,536 Executive Dir. $79,875 $72,439 2024
Jesuit Worlwide Learning - Higher Education At The Margins Usa WA$418,168 Managing Director Chief Operations Officer $123,165 $111,700 2024
Arkansas' Independent Colleges & AR$503,789 President $97,500 $111,016 2024
Harvard Business School Interactive Inc MA$519,573 President $68,807 $64,483 2023
Grace Evangelical Inc ME$399,859 Director $20,000 $20,886 2023
Clemente Course In The Humanities Inc MA$389,721 Executive Director $137,161 $124,853 2024
Healthy Routines Inc SC$375,966 Co-executive Director $82,500 $87,183 2024
Islamic University Of Minnesota MN$368,960 Chairman $49,000 $50,494 2023
American Conference Of Academic Deans NC$358,957 Executive Director $109,624 $114,739 2024
Northern California Bible College CA$358,037 President $36,000 $31,489 2024
Genesis University South Africa Inc MO$572,467 President And Chair $151,184 $162,204 2024
Marion & Jasper Whiting Foundation MA$344,692 Part-time Trustee $8,517 $7,753 2024
Darien Study Center Inc IL$574,988 President, Director $40,000 $38,808 2025
Greystone Theological Institute PA$344,121 Vice Chairperson $51,750 $52,276 2024
Bombers Baseball Academy Fka Uninvited G CA$330,961 Member $64,620 $56,523 2024
Poca Technical Institute OR$329,786 Executive Di $40,371 $37,977 2024
New York Graduate School Of MA$327,266 President $94,098 $85,654 2024
Tujenge Africa Foundation CA$325,508 Executive Director Co-founder $32,000 $28,817 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 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 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Mark D Hille) 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 29 similarly situated organizations (Same NTEE sector (B40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,933 is reasonable (approximately the 38th 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.