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PeerBasis
Compensation Comparability Determination

College Affordable Inc

Executive Director / CEO

EIN 883690739
MA · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Gardiner, Executive Director / CEO ($171,553) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brian Gardiner — reported title “EXECUTIVE DIRECTOR/CLERK”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$452 total compensation of comparable organizations → $192,657 $171,553
$8,06110th
$30,22125th
$60,863Median
$97,21675th
$125,28490th
$171,553This org · 97th
p10$8,061
p25$30,221
p50$60,863
p75$97,216
p90$125,284
$171,553

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 MA 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
Lake Geauga Educational Assistance OH$480,156 Executive Director $80,348 $97,499 2023
Columbia-greene Community NY$475,912 Secretary $918 $950 2023
Enriching Partnerships For Early Learning IL$473,033 Executive Director $80,533 $85,835 2025
Youth Tech Inc KS$484,809 Executive Director $146,000 $175,524 2024
The Green Thumb Initiative Inc CO$486,893 Ceo $90,530 $99,454 2023
Nevada Center For Civic Engagement NV$487,302 Executive Director $96,000 $107,085 2024
Nature Track Foundation Inc CA$465,833 President & Ceo $62,550 $60,106 2024
Embright Education NJ$492,664 Executive Dir. $54,000 $52,270 2025
Ohio School Resource Officers OH$462,423 Executive Di $77,878 $91,791 2024
Vidal Access Inc AL$497,096 President/employee $108,800 $127,431 2025
Intrax Foundation CA$502,297 Director $10,000 $9,609 2024
Level Up Cincinnati OH$453,506 Executive Director $80,625 $97,835 2023
Practice After School Program WY$452,557 Fiscal & It $40,810 $48,630 2024
International House Davis CA$451,451 Executive Dir. $98,119 $94,285 2024
Eclectic Teaching Consortium AR$450,056 Executive Director $31,217 $38,041 2025
Student Government Suny College Of NY$515,448 President $1,750 $1,760 2024
Kut Different FL$437,163 Presidence $80,960 $87,136 2023
North Star Self-directed Learning For Teens Inc MA$436,159 Executive Director $35,000 $34,098 2025
The Partnership For West Side High School Inc NJ$521,531 Chief Executive Officer $170,000 $164,553 2025
Tools For Tomorrow Inc CA$522,964 Executive Director $92,074 $86,196 2025
Loving Savior Lutheran Chinese School CA$433,875 Ceo $28,363 $28,060 2023
Las Floristas Inc CA$430,769 Executive Di $50,000 $46,808 2025
Student Government Association NY$528,867 President $2,178 $2,190 2024
Us Chess Center DC$531,769 Executive Director $68,799 $65,453 2025
New Mexico Association Of Student NM$531,915 Executive Di $4,500 $5,386 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default97th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted94th

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 (Brian Gardiner) 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 100 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $171,553 is reasonable (approximately the 97th 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.