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

Campus Of Learners Foundation

Executive Director / CEO

EIN 911951033
WA · NTEE L021
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rod Brandon, Executive Director / CEO ($52,700) 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 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rod Brandon — reported title “SECRETARY/TR”, 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

$5,915 total compensation of comparable organizations → $244,808 $52,700
$10,61210th
$16,74525th
$31,475Median
$58,97875th
$178,54490th
$52,700This org · 57th
p10$10,612
p25$16,745
p50$31,475
p75$58,978
p90$178,544
$52,700

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 WA 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
Memorial Drive Community IL$14,041 President & Ceo $50,615 $55,579 2024
Kings Highway Inc NJ$12,525 President $59,141 $58,978 2024
Kimmel Housing Development Foundation NY$14,633 Secretary/ceo/director $91,754 $95,342 2023
The Joint Ownership Entity NY$12,161 Executive Director $186,295 $188,026 2024
Telacu Homes Inc CA$14,997 Pres/director $29,053 $28,021 2024
National Community Renaissance FL$15,125 President $13,750 $14,428 2024
Episcopal Housing Foundation Of RI$15,377 Trustee $57,923 $63,868 2023
Three Arts Club Housing Development Fund NY$11,317 Vice President $53,058 $55,133 2023
Kentucky Realtors Relief Foundation Inc KY$16,320 Chief Executive Officer $16,051 $19,830 2023
Sands Drive Housing Inc CA$16,528 Executive Director $246,543 $244,808 2023
Sherwood Inn Apartments Inc MT$10,360 President $11,352 $13,668 2024
Compass Foundation NV$17,067 President $30,000 $33,588 2024
Park West Apartments Inc MA$9,359 President/director Until 12/18/23 $30,459 $31,475 2023
Community Services Housing Development NY$17,948 Executive Dir. $9,231 $9,317 2024
Warrior Homesteads OH$9,094 Director $5,000 $5,915 2024
Walker Housing Fund Dima-fi Lm NJ$18,423 Trustee $16,309 $16,745 2023
Center For Building In NY$18,535 President $171,825 $178,544 2023
Wynnton Neighborhood Housing Inc GA$19,043 Ex-officio Exec Secretary $24,000 $26,953 2024
Comact Housing Corporation CO$19,487 Executive Director Of Housing $25,667 $28,301 2023
Independence I Inc NJ$19,698 President $59,141 $58,978 2024
Creative Housing Inc Viii OH$19,886 President $8,713 $10,612 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default57th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted76th

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 (Rod Brandon) 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 major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,700 is reasonable (approximately the 57th 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.