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PeerBasis
Compensation Comparability Determination

Oregon Masonic Charitable

Executive Director / CEO

EIN 931264938
OR · NTEE B022
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of James Morgan, Executive Director / CEO ($6,501) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James Morgan — reported title “Grand Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $108,585 $6,501
$6,71310th
$25,42525th
$33,459Median
$71,01475th
$94,18790th
$6,501This org · 13th
p10$6,713
p25$25,425
p50$33,459
p75$71,014
p90$94,187
$6,501

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 OR 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
American Simmental - Simbrah Foundation MT$190,040 Secretary $30,231 $35,091 2024
Southeastern Association Of Law Schools NC$194,902 Executive Director $28,000 $31,154 2024
Family Agriculture Resource Management Services NC$178,882 Executive Director $83,122 $95,217 2023
Oakmont Academic Knowledge OH$198,229 Co-executive Director $43,523 $51,106 2023
Us Ort Operations Inc NY$200,429 Board Member $1 $1 2023
Alliance For Public Waldorf Education CA$207,492 Executive Dir. $93,750 $87,173 2024
The Global Majority Consortium WA$159,607 Co Ceo $9,586 $9,242 2024
Lead Wichita Inc KS$222,374 Secretary $31,500 $37,727 2023
Econ Job Market Inc CA$224,185 Secretary & Cio $30,000 $27,176 2025
Springboard Child Care Inc CO$226,628 President $30,000 $30,976 2024
Qed Foundation Inc NH$229,294 Executive Di $91,003 $93,157 2023
Salinan Heritage Preservation CA$240,271 President $4,500 $4,184 2024
The Commission On Massage Therapy VA$261,134 Executive Director $107,200 $108,585 2025
Maestromeetings Inc PA$268,549 Officer $18,786 $20,173 2024
The Quest Institute For Quality Educ CA$270,067 Ceo $33,246 $31,827 2023
Concepts For Adaptive Learning CT$275,924 Executive Director $65,000 $65,627 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (James Morgan) 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 16 similarly situated organizations (Same NTEE sector (B02), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,501 is reasonable (approximately the 13th 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.