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PeerBasis
Compensation Comparability Determination

High Oaks Inc

Executive Director / CEO

EIN 231472514
PA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy M Batty, Executive Director / CEO ($81,728) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,774 total compensation of comparable organizations → $132,615 $81,728
$21,60810th
$32,40525th
$65,296Median
$87,36575th
$117,40290th
$81,728This org · 73rd
p10$21,608
p25$32,405
p50$65,296
p75$87,365
p90$117,402
$81,728

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 PA 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 $65,296 2023
Lancaster County Academy PA$475,803 Program Director $97,586 $100,468 2023
Collegiate Empowerment Company Inc PA$501,079 Executive Producer $28,261 $28,261 2024
Pennsylvania Association Of Federal PA$508,443 Executive Dir. $20,000 $20,000 2024
Derry Preschool Inc PA$450,059 Treasurer $55,000 $53,582 2025
Community Education Council Of Elk And PA$531,744 Executive Director $76,142 $76,142 2024
Millersville International House PA$411,013 Director Of Operations $35,500 $36,549 2023
Global Exploration For Educators PA$577,295 Exec. Dir. P $132,615 $132,615 2024
Cumberland County Bar Association PA$395,243 Executive Di $76,065 $76,065 2024
Delaware Valley Science Fairs Inc PA$590,668 President & Ceo $80,000 $80,000 2024
Collegian Inc PA$592,814 Gen Mgr/secretary Until Sep 2024 $94,729 $94,729 2024
Kingdom Classical Academy PA$378,121 Head Of School & President $23,332 $24,021 2023
New City School PA$607,645 Founding Ceo $42,000 $43,241 2023
Acting Without Boundaries PA$339,370 Executive Dir. $3,774 $3,774 2024
412 Justice PA$646,176 Board Member $125,000 $128,692 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted67th

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 (Nancy M Batty) 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 15 similarly situated organizations (Same NTEE sector (B99) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,728 is reasonable (approximately the 73rd 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.