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PeerBasis
Compensation Comparability Determination

Creative Education Foundation Inc

Executive Director / CEO

EIN 160849832
MA · NTEE B99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary E Miller, Executive Director / CEO ($132,029) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary E Miller — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $414,287 $132,029
$21,49110th
$46,86525th
$76,940Median
$106,46575th
$144,43390th
$132,029This org · 88th
p10$21,491
p25$46,865
p50$76,940
p75$106,465
p90$144,433
$132,029

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
International Union Of Operating Engineers Local 95 Training Fund PA$492,222 Chairman/director $63,423 $72,462 2023
National Women Business Owners FL$493,194 Cfo $21,150 $22,110 2024
Action Mile High Foundation CO$489,906 Coo $118,454 $130,131 2023
Partners In Education Of Toledo OH$493,212 Executive Dir. $84,408 $99,487 2024
Biblical Counseling Ministries Worldwide Inc CA$489,062 President $57,676 $55,422 2024
The Consortium For Independent Journalism Inc VA$488,861 Editor In Chief $90,004 $96,707 2024
The Blessed Child IL$494,874 President $11,992 $13,120 2024
Utah Clean Cities Coalition UT$495,452 Executive Director $140,145 $164,332 2023
Dubois Institute For Entrepreneurship Inc AL$487,441 Executive Director & President $21,956 $27,176 2023
The Musical Theater Project Inc OH$495,700 Managing Director $65,877 $79,940 2023
The Laboratory Safety Institute Inc MA$495,754 President $96,390 $96,390 2024
High Oaks Inc PA$487,074 Administrator $81,728 $90,697 2024
Bluebonnet Home Scholars Collaborative TX$496,564 Chair Of Board Of Directors $12,060 $13,079 2025
New Orleans Education League Of The Construction Industry LA$497,014 Executive Director $10,000 $12,615 2023
Willow Oak Montessori Childrens House NC$485,931 Head Of School $26,888 $30,917 2024
Ace Mentor Program Of Illinois Inc IL$498,311 Executive Director $66,425 $74,818 2023
Thousand Waves Foundation Nfp IL$484,789 Executive Di $76,573 $83,773 2024
Georgia Healthy Family Alliance Inc GA$499,512 Executive Director $996 $1,114 2024
International Alliance For Christian Education Nfp TX$483,589 President $100,000 $114,605 2023
Eugene Education Foundation OR$500,122 Executive Director $59,697 $61,693 2024
The City Club WA$482,574 Executive Director $135,000 $134,503 2024
Collegiate Empowerment Company Inc PA$501,079 Executive Producer $28,261 $31,362 2024
Smart Thinking Foundation Inc WI$501,783 Director $49,967 $58,071 2024
Wisconsin Alliance For Excellent WI$501,864 Executive Director $102,767 $122,962 2023
Acpa Research & Education Foundation TX$480,585 Acpa President $33,724 $37,541 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default88th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted82nd

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 (Mary E Miller) 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 425 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132,029 is reasonable (approximately the 88th 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.