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PeerBasis
Compensation Comparability Determination

Pennsylvania School Counselors

Executive Director / CEO

EIN 232265763
PA · NTEE B90C
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emilia Mattucci, Executive Director / CEO ($14,444) 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 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emilia Mattucci — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$5,091 total compensation of comparable organizations → $462,667 $14,444
$23,09610th
$32,31425th
$60,593Median
$78,66175th
$141,30390th
$14,444This org · 7th
p10$23,096
p25$32,314
p50$60,593
p75$78,661
p90$141,303
$14,444

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
Women In America Inc PA$275,028 Executive Director $170,769 $175,287 2024
Philaflam PA$279,981 Ceo $76,700 $81,055 2023
Mastermindz Afterschool Enrichment Program PA$231,851 President $18,602 $19,094 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $5,091 2025
Americans For The Competitive Enterprise PA$223,171 Secretary & Exec Director $71,924 $73,827 2024
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $76,266 2024
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $33,488 2023
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $49,578 2024
Cohesion Network PA$329,671 Executive Dir. $70,659 $72,529 2024
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $90,328 2024
The Center For Learning Inc PA$183,868 President $28,350 $29,100 2024
Ephrata Area Education Foundation PA$183,502 Executive Di $57,338 $60,593 2023
Mainstay Christian Academy PA$359,646 Board Member $34,116 $34,116 2025
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $462,667 2024
Kdo Academy PA$376,266 Board Member $31,139 $31,139 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Emilia Mattucci) 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 (B90) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,444 is reasonable (approximately the 7th 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.