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

Community Learning Academy

Executive Director / CEO

EIN 113541369
NY · NTEE O20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brandy Scott, Executive Director / CEO ($14,300) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brandy Scott — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,193 total compensation of comparable organizations → $155,957 $14,300
$7,27510th
$21,42225th
$41,533Median
$56,20675th
$72,32790th
$14,300This org · 21st
p10$7,275
p25$21,422
p50$41,533
p75$56,206
p90$72,327
$14,300

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
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $40,528 2024
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $56,206 2023
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $33,250 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $44,426 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $51,191 2023
Hana Youth Center HI$199,970 Exec Dir $52,154 $51,674 2023
The Lovelife Foundation CA$202,869 Director/chairman $21,276 $20,331 2023
The Kid's Ranch Inc WI$203,492 Executive Director Thru March $23,862 $27,578 2023
El Centro Police Activities League CA$203,911 Executive Director $47,500 $45,391 2023
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $35,173 2023
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $56,776 2025
Green River Outreach For Wilderness WY$207,601 Camp Director $38,521 $44,339 2024
Loaves And Fishes Ministry Inc NC$208,558 Executive Director $48,960 $54,377 2024
Police Activities League Of Bridgeport Inc CT$169,809 Executive Director $46,960 $48,726 2023
Boys And Girls Club Of Pleasants Co WV$209,604 Executive Director $51,876 $62,159 2023
Troy Youth Association Inc NY$210,151 Executive Direc $27,520 $27,520 2023
Harlan Christian Youth Center Inc IN$211,807 President $56,692 $64,264 2024
Denver Police Activities League CO$165,009 Executive Di $151,312 $155,957 2024
Rock Of Christ Youth LA$164,970 Secretary/tr $30,000 $35,508 2024
Forest Avenue Outreach IA$164,410 Executive Director $71,435 $84,076 2024
Cuyuna Range Youth Center Inc MN$162,569 Accountant $6,850 $7,275 2024
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $40,134 2023
Going The Distance Adventure FL$156,311 Ceo/trustee $51,000 $51,499 2024
Fern Creek Babe Ruth League Inc KY$156,090 President & Board Member $2,490 $2,876 2024
Streets 517 Ministries MI$229,470 Executive Di $46,542 $53,163 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted21st

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 (Brandy Scott) 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 61 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,300 is reasonable (approximately the 21st 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.