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PeerBasis
Compensation Comparability Determination

Plumfield Academy Inc

Executive Director / CEO

EIN 043329140
MA · NTEE B99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Pension, Executive Director / CEO ($43,304) against every comparable organization that fit the selection criteria — 446 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

446 organizations qualified on sector, size, and geography 446 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $345,670 $43,304
$18,09610th
$38,80425th
$64,933Median
$93,63875th
$124,31190th
$43,304This org · 29th
p10$18,096
p25$38,804
p50$64,933
p75$93,638
p90$124,311
$43,304

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.

OrganizationStateTotal revenueTotal compSource
Siddhartha School PartnershipME $374,532$36,619 990
BehawaiiorgHI $374,360$60,728 990
Student-athletes Organized To UnderDC $374,326$81,952 990
Process Work InstituteOR $373,574$74,858 990
Franklin Tomorrow IncTN $373,443$99,732 990
Project Light Of Manatee IncFL $373,007$84,991 990
Bethel Enrichment Center IncorporatedNC $376,665$151 990
Women In NeuroscienceTX $376,881$61,631 990
Challenge Sonoma AdventureCA $372,717$32,369 990
Mcminnville Christian AcademyOR $377,691$16,432 990
Kingdom Classical AcademyPA $378,121$25,893 990
If You Heard What I Heard IncCA $371,217$7,777 990
Building Equity Aspiration ResilienceCA $378,984$99,936 990
The Savannah Book Festival IncGA $370,657$68,254 990
National Center For Entrepreneurship And InnovationDC $370,000$27,754 990
The Caterpillar LabNH $369,884$62,060 990
Sylvan RoboticsOH $368,756$137 990
The Resiliency Collaborative IncNC $368,490$94,419 990
Kentucky Center For Public Service JournalismKY $368,320$115,134 990
Aamva Region I IncVA $367,811$28,159 990
Oakland Digital Arts And Literacy Center IncCA $382,357$91,096 990
The Growing Tree Learning CenterVA $366,924$53,600 990
Farms To Grow IncCA $366,693$34,113 990
The Hive DgoCO $366,407$56,226 990
North Korea Human Rights WatchOH $365,913$94,292 990

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 default29th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted24th

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 (John Pension) 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 446 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,304 is reasonable (approximately the 29th 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). 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.