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PeerBasis
Compensation Comparability Determination

Brain Expansion Scholastic Training Inc

Executive Director / CEO

EIN 202834380
FL · NTEE B80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dexter Frederick, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dexter Frederick — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $179,002 $12,000
$4,27110th
$18,03825th
$47,299Median
$83,26275th
$100,32990th
$12,000This org · 19th
p10$4,271
p25$18,038
p50$47,299
p75$83,262
p90$100,329
$12,000

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 FL 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
U Hope Cdc Inc GA$367,692 Case Manager $56,101 $62,508 2022
Ohio Campus Compact OH$364,697 Executive Director $78,014 $87,957 2023
St Georges Child Care Center ME$363,922 Executive Director $45,568 $47,178 2024
Student Government Organization NY$363,181 President $1,445 $1,351 2024
Bay Area Urban Debate Commission CA$372,624 Executive Dir. $120,000 $110,302 2023
Starke County Initiative For Lifelong IN$359,386 Executive Director $975 $1,036 2025
Kids Count In Alachua County FL$358,946 Director $55,000 $53,422 2024
School City Of Mishawaka Education IN$357,736 Executive Di $50,360 $54,910 2024
California Language Teachers Assoc CA$375,762 Executive Di $20,000 $17,856 2024
Georgia Educational Resources Inc GA$355,331 Executive $38,635 $40,166 2024
Higher Edge Inc CT$349,363 Executive Dir. $70,000 $67,861 2024
Finger Lakes Community College Student NY$349,123 President $2,050 $1,915 2024
One Bead Project OH$347,210 President $84,580 $90,237 2025
R3 Student Outreach TX$347,029 President $40,580 $41,971 2024
Tyler Area P-16 Council TX$346,418 Executive Director $7,642 $7,904 2024
Growing Outreach Growing Opportunites CA$346,188 Chair/ Executive Director $21,491 $19,187 2024
First New Hampshire Robotics NH$388,413 Secretary $50,167 $46,661 2025
Graduate Student Organization At The NY$342,589 President $10,577 $9,628 2025
Homework Central CA$338,432 Executive Dir. $59,000 $54,232 2023
Fields Of Joy Foundation Inc PR$336,857 Executive Director $60,000 $58,279 2024
Home Of Potential And Excellence TN$397,695 Executive Dir. $96,596 $102,276 2025
Edhec America Inc CA$399,768 Secretary, Executive Direc $194,740 $179,002 2023
Maui Huliau Foundation HI$401,060 Executive Director $89,977 $83,292 2024
Prime Time Extended Learning Services MA$328,315 President $20,000 $18,582 2024
Academic Informer Inc TX$404,573 Managing Director $80,000 $82,741 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted15th

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 (Dexter Frederick) 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 98 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 19th 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.