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PeerBasis
Compensation Comparability Determination

School For Esoteric Studies Inc

Executive Director / CEO

EIN 131832805
NC · NTEE B99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gail Jolley, Executive Director / CEO ($30,090) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$183 total compensation of comparable organizations → $269,376 $30,090
$12,24110th
$22,25925th
$41,168Median
$67,97475th
$86,55990th
$30,090This org · 34th
p10$12,241
p25$22,259
p50$41,168
p75$67,974
p90$86,559
$30,090

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 NC 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
Military Intelligence Corps Association Inc AZ$150,680 Director Of Finance $34,131 $32,706 2023
Hawaii Restaurant Association Educational Foundation HI$150,849 Executive Director $25,885 $22,429 2024
Developing Radio Partners Inc DC$147,429 President & Ceo $70,000 $61,206 2023
The Gardens Edge Inc NM$154,271 Executive Dir. $14,400 $15,432 2023
Pacific Rim Education Foundation Inc HI$146,806 Director And Secretary $39,463 $34,194 2024
Challenger Learning Center Of NY$155,858 Executive Di $25,090 $21,942 2024
Beavercreek Freedom Academy OH$144,948 Board Member $15,786 $16,182 2024
Microfinance Opportunities MA$156,708 Executive Director $1,000 $896 2023
Satvatove Institute Inc FL$158,205 Executive Di $83,160 $77,840 2023
Creative Adventuresinc MD$158,252 Creative Director $70,000 $63,337 2024
The Nourishment Projects Nfp IL$158,876 President $90,000 $88,161 2023
Fiberglass Reinforced Plastics MA$141,886 Executive Director & Presi $65,000 $58,199 2023
Cliquepoint Data Foundation OH$141,860 Executive Director $36,750 $37,671 2024
Century Association Archives Foundation NY$140,365 Executive Director $89,395 $78,179 2024
Teach For Ethiopia Inc VA$140,294 President $81,166 $78,086 2023
The Harry L Dougherty And Sakae K CA$138,680 Executive Dir. $9,827 $8,455 2023
Epoch Public Media Seattle WA$164,046 President $4,779 $4,141 2024
Beyond Diversity Resource Center Inc NJ$136,828 Executive Director $72,000 $64,053 2023
Arts Align All Inc WI$164,616 President $40,838 $41,277 2024
Greenwood Womens Center SC$136,336 Executive Di $36,625 $36,979 2024
The Spark Inc KS$164,994 Executive Director $64,231 $69,140 2023
Isis Hawaii HI$135,730 President $31,400 $28,011 2023
Southeastern Ct Chinese School CT$135,480 Principal $1,650 $1,458 2025
Cultivatus Leadership Institute NC$135,415 President $32,625 $33,589 2023
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $14,356 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted28th

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 (Gail Jolley) 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 148 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,090 is reasonable (approximately the 34th 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.