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PeerBasis
Compensation Comparability Determination

The Samuel School

Executive Director / CEO

EIN 262486915
PA · NTEE B99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Peck, Executive Director / CEO ($132,381) against every comparable organization that fit the selection criteria — 391 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Robert Peck — reported title “PRINCIPAL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

391 organizations qualified on sector, size, and geography 391 within the band form the benchmarked peer set.

Distribution of comparable compensation

$130 total compensation of comparable organizations → $286,495 $132,381
$12,23310th
$31,40525th
$53,541Median
$77,23275th
$106,36490th
$132,381This org · 95th
p10$12,233
p25$31,405
p50$53,541
p75$77,232
p90$106,364
$132,381

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
Upstart Crow Studios OR$268,389 Artistic Director $45,000 $44,285 2023
Indiana American Family IN$268,785 Executive Di $111,227 $120,733 2024
Client Assistance Program WA$269,011 Executive Director $91,650 $84,460 2024
Progressive Learning Academy For Young Childrenearly Childhood Center MI$269,096 Director $38,677 $47,566 2021
Jireh Homeschool Cooperative TN$269,424 President $16,950 $17,866 2025
Nantucket Comedy Festival Inc MA$267,526 Executive Director $55,000 $50,872 2024
Wyomissing Area Education PA$269,785 Executive Di $34,752 $35,671 2024
Ohio School Psychologists OH$266,818 Executive Di $56,963 $62,100 2024
The Penitent Thief Inc FL$270,246 President $36,000 $34,811 2024
Hazing Prevention Network IN$266,697 Executive Director $80,000 $86,837 2024
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $63,373 2024
American Research Universities TN$270,369 President $80,000 $84,324 2025
Girls With Books CO$270,613 Executive Director $61,920 $61,113 2024
Freedom Synergy Corporation FL$270,626 President $96,000 $92,828 2024
Ready For Reading Inc VT$270,629 Executive Dir. $2,000 $2,134 2023
African Voices Communications Inc NY$270,782 Executive Director $65,000 $62,243 2023
Bay State Learning Center MA$270,821 Executive Director $43,510 $41,433 2023
97percentorg Inc CA$266,129 Director/ceo Thru 12/31/2023 $110,596 $101,202 2023
Oaktown Jazz Workshops CA$271,149 Executive Dir. $65,971 $58,635 2024
Ace Mentor Program Of Eastern Pa Inc PA$271,345 Affiliate Dir. $68,477 $72,365 2023
Puerto Rico Advance Institute Corp PR$271,647 Manager $9,287 $9,533 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $125,565 2024
Inclusive Entrepreneurs Foundation Fka OR$265,250 Executive Director $33,309 $31,839 2024
Abbeville Institute Ltd AL$271,961 President Di $114,583 $127,416 2024
Winners Inc TX$271,992 President/director $100,000 $102,963 2024

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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted90th

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 (Robert Peck) 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 391 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132,381 is reasonable (approximately the 95th 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.