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PeerBasis
Compensation Comparability Determination

Academy Funding Of Bastrop

Executive Director / CEO

EIN 113766057
TX · NTEE B25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Randy Ray, Executive Director / CEO ($18,000) 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 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Randy Ray — reported title “President”, a direct title match to the Executive Director / CEO 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

$3,798 total compensation of comparable organizations → $102,946 $18,000
$8,37310th
$19,14425th
$22,758Median
$44,51675th
$58,24690th
$18,000This org · 25th
p10$8,373
p25$19,144
p50$22,758
p75$44,516
p90$58,246
$18,000

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 TX 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
Overseas United Education Foundation Inc NH$161,250 Principal $15,000 $14,255 2023
Valor Christian High School In ID$152,564 Secretary $10,782 $11,466 2024
Empigo Academy Inc IA$183,107 Dean Of Students $21,900 $23,353 2025
Eastern Washington Interscholastic WA$146,001 District Dir $43,500 $37,930 2025
The Bearcamp Center For Sustainable Community NH$190,952 Executive Director $35,000 $33,262 2023
Victory High School NH$191,837 Treasurer $23,100 $20,774 2025
Marie A Mansbach Memorial Student VA$134,015 Secretary $5,470 $5,280 2024
La Luz Education CO$201,513 President $60,002 $57,517 2024
Meira Academy CA$126,795 Director $4,400 $3,798 2024
Indus Center For Academic Excellence MI$206,258 Director $99,769 $102,946 2024
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $40,183 2024
Sakura Educational Exchange Usa Inc MD$113,843 President $22,776 $21,287 2024
Alabama Association Of Secondary AL$234,666 Asst. Ex Dir $53,039 $58,974 2023
College Access Navigators Inc CO$236,191 Executive Director $60,000 $57,515 2024
Living Oaks Academy SC$237,089 Chairman $21,250 $22,162 2024
Chesterton Academy Of The FL$237,751 Board Member $22,500 $21,130 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted19th

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 (Randy Ray) 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 (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 25th 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.