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

Practice After School Program

Executive Director / CEO

EIN 205114494
WY · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeshua Arnusch, Executive Director / CEO ($40,810) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeshua Arnusch — reported title “FISCAL & IT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$217 total compensation of comparable organizations → $161,676 $40,810
$5,45010th
$23,60825th
$51,397Median
$79,20375th
$101,39390th
$40,810This org · 39th
p10$5,450
p25$23,608
p50$51,397
p75$79,203
p90$101,393
$40,810

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 WY 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
Level Up Cincinnati OH$453,506 Executive Director $80,625 $82,102 2023
International House Davis CA$451,451 Executive Dir. $98,119 $79,123 2024
Eclectic Teaching Consortium AR$450,056 Executive Director $31,217 $31,924 2025
Ohio School Resource Officers OH$462,423 Executive Di $77,878 $77,030 2024
Nature Track Foundation Inc CA$465,833 President & Ceo $62,550 $50,440 2024
Kut Different FL$437,163 Presidence $80,960 $73,123 2023
North Star Self-directed Learning For Teens Inc MA$436,159 Executive Director $35,000 $28,615 2025
Loving Savior Lutheran Chinese School CA$433,875 Ceo $28,363 $23,548 2023
Enriching Partnerships For Early Learning IL$473,033 Executive Director $80,533 $72,031 2025
Las Floristas Inc CA$430,769 Executive Di $50,000 $39,280 2025
Columbia-greene Community NY$475,912 Secretary $918 $797 2023
College Affordable Inc MA$478,589 Executive Director/clerk $171,553 $143,965 2024
Lake Geauga Educational Assistance OH$480,156 Executive Director $80,348 $81,820 2023
Hendricks College Network IN$424,534 Non-voting Executive Direc $83,581 $82,312 2024
Bioquest Curriculum Consortium NH$423,272 President $30,900 $27,432 2023
Youth Tech Inc KS$484,809 Executive Director $146,000 $147,298 2024
The Green Thumb Initiative Inc CO$486,893 Ceo $90,530 $83,461 2023
Persist Nashville TN$417,857 Founder $119,890 $117,687 2024
Nevada Center For Civic Engagement NV$487,302 Executive Director $96,000 $89,864 2024
Jewish Intuition Inc NY$415,896 Pres. $14,000 $12,163 2023
Embright Education NJ$492,664 Executive Dir. $54,000 $43,864 2025
Hope Learning Center WA$412,085 Treasurer $68,112 $55,480 2025
Bend Science Station OR$410,320 Executive Dir. $121,000 $104,936 2024
Vidal Access Inc AL$497,096 President/employee $108,800 $106,938 2025
The Center For Entrepreneurial ME$406,335 Ceo $81,550 $76,259 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default39th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted35th

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 (Jeshua Arnusch) 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 108 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,810 is reasonable (approximately the 39th 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.