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PeerBasis
Compensation Comparability Determination

American Pillars Education Fd

Executive Director / CEO

EIN 993235300
TN · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cassie Foote, Executive Director / CEO ($69,093) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Cassie Foote — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,352 total compensation of comparable organizations → $219,912 $69,093
$4,95310th
$9,10025th
$25,033Median
$44,47175th
$59,69290th
$69,093This org · 93rd
p10$4,953
p25$9,100
p50$25,033
p75$44,471
p90$59,692
$69,093

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 TN 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
Society Of Health And Physical MI$113,768 Executive Di $18,600 $18,264 2024
Family Montessori Of Lebanon Inc OH$112,875 Executive Director $33,396 $33,651 2024
Idea Center Inc KS$112,799 Executive Director $25,000 $25,033 2025
Uca Tutorial Inc TN$111,604 President $35,781 $34,859 2025
Alabama Association For Supervision And AL$111,360 Ex Director $26,000 $27,512 2023
Cas Foundation Inc CT$111,311 Executive Dir. $30,483 $27,994 2023
Healing Vine Harbor Inc NC$119,646 Executive Director $53,192 $53,832 2023
Tri It For Life NC$119,808 Executive Director $23,450 $23,051 2024
Mosaic Housing Corp Xxii - Logan NE$108,255 President $26,896 $27,521 2024
Confrerie De La Chaine Des Rotisseurs NJ$108,104 Executive Director $16,971 $14,415 2024
Life Bridge Inc NH$121,709 Executive Director $65,580 $59,310 2023
The Human Potential Center TX$107,137 Executive Director $4,244 $4,158 2023
Totally Local Vc Agricultural Education Foundation CA$106,012 President, Treasurer, Director $19,000 $15,608 2024
Mal 46 CA$123,400 President $70,000 $57,504 2024
Taylor Belle Foundation Inc FL$124,183 Director $9,395 $8,396 2024
Minnesota Trucking Association MN$103,488 President $14,000 $13,550 2023
United States Earth Science OK$102,526 Executive Di $29,162 $30,549 2024
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,352 2025
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $24,695 2024
Mscbs Support Corporation NE$99,990 President $6,137 $6,118 2025
Science Play-space Initiative Spi OH$131,287 Executive Di $46,800 $47,157 2024
Pathway Community Foundation Corporation NC$131,411 President And Director $45,000 $44,235 2024
Southwest Christian Academy CA$97,710 Executive Director $16,255 $13,353 2024
Strategem Learning CA$131,865 President/exec. Dir. $20,769 $17,565 2023
Pivotal Point Enterprises Inc FL$131,964 Executive Director $20,775 $18,567 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default93rd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted79th

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 (Cassie Foote) 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 81 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,093 is reasonable (approximately the 93rd 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.