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PeerBasis
Compensation Comparability Determination

Maine Donor Alliance Fund

Executive Director / CEO

EIN 871481598
ME · NTEE B01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katie Simpson, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katie Simpson — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$927 total compensation of comparable organizations → $231,805 $35,000
$10,85410th
$26,12825th
$50,926Median
$79,94575th
$101,16690th
$35,000This org · 32nd
p10$10,854
p25$26,128
p50$50,926
p75$79,945
p90$101,166
$35,000

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 ME 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
Es Of Choice GA$216,046 Director $950 $927 2024
Law And Public Safety Education GA$217,301 Treasurer $95,233 $95,627 2023
The American Lyceum VA$218,680 President $167,115 $161,141 2023
South Carolina First Steps To SC$211,612 Executive Di $62,000 $64,594 2023
South Carolina First Steps To SC$221,612 Executive Di $57,083 $59,472 2023
Frontline Policy Action Inc GA$209,827 President $31,106 $31,235 2023
Iowa Association Of Christian Schools IA$205,486 Executive Director $60,000 $62,083 2025
Bli Learning Labs Incorporated FL$205,474 Executive Director $44,978 $39,929 2025
Pde Action VA$205,000 Executive Director $8,876 $8,313 2024
South Carolina First Steps To SC$227,937 Ed Through 4 $61,759 $64,343 2023
Folk Education Services WA$229,297 Director $21,125 $18,346 2024
Indiana Urban Schools Assoc Ii Inc IN$201,525 Executive Director $95,750 $97,946 2024
Kentucky Financial Empowerment KY$198,771 Executive Director $95,000 $101,928 2023
Escucha Mi Voz Iowa IA$234,190 Co-director $49,979 $53,082 2024
South Carolina First Steps To SC$240,260 Executive Di $21,173 $22,059 2023
Minnesota Leadership Council On Aging MN$242,300 President $88,000 $82,172 2025
Cyber Texas Foundation Inc TX$243,071 Executive Director/secretary $20,323 $19,720 2024
Davidsonians For Freedom Of Thought And Discourse SC$243,390 Executive Director $80,937 $84,324 2023
Local Learningthe National Network For Folk Arts In Education NY$245,447 Executive Director $50,496 $45,568 2023
South Carolina First Steps To SC$246,903 Executive Di $45,893 $47,813 2023
South Carolina First Steps SC$247,364 Executive Di $44,313 $46,167 2023
Washington Student Association WA$248,411 Executive Director $60,000 $53,646 2023
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $130,269 2024
Northstar Tutoring DC$251,101 Executive Director $119,167 $101,436 2024
Heart Sense Corporation LA$253,733 President $113,968 $121,730 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted27th

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 (Katie Simpson) 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 62 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 32nd 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.