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

High Way Education Inc

Executive Director / CEO

EIN 010792511
NY · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Celal F Yucel, Executive Director / CEO ($46,176) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Celal F Yucel — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,152 total compensation of comparable organizations → $135,000 $46,176
$24,26810th
$55,90925th
$66,001Median
$72,37275th
$93,12090th
$46,176This org · 20th
p10$24,268
p25$55,909
p50$66,001
p75$72,372
p90$93,120
$46,176

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 NY 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
Children Of Promise Stable Inc NY$196,459 Program Director $62,149 $62,149 2024
Peace Action Fund Of New York NY$218,425 Executive Director $79,486 $79,486 2024
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $48,711 2025
Cardio-facio-cutaneous International NY$184,530 Former Executive Director $67,516 $69,510 2023
By Kids Inc NY$224,087 Board Member And Executive Director $86,400 $86,400 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $16,874 2025
Wikitongues Inc NY$230,663 Executive Director $59,796 $61,562 2023
New York State Science Olympiad Inc NY$233,412 Treasurer $13,500 $13,152 2025
New York Theological Education Center Inc NY$237,887 President $65,081 $65,081 2024
Buffalo Sports Wellness Association Inc NY$249,176 Manager $26,000 $26,768 2023
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $25,090 2024
Topaz Arts Inc NY$259,923 President $56,995 $58,678 2023
Steuben Senior Services Fund NY$260,629 Executive Director $58,308 $58,308 2024
Century Association Archives Foundation NY$140,365 Executive Director $89,395 $89,395 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $135,000 2024
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $68,135 2024
African Voices Communications Inc NY$270,782 Executive Director $65,000 $66,920 2023
Hudson River Park Mothers Group Org NY$278,260 Director $130,000 $126,649 2025
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $70,000 2024
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $67,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted15th

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 (Celal F Yucel) 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 20 similarly situated organizations (Same NTEE sector (B99) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,176 is reasonable (approximately the 20th 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.