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PeerBasis
Compensation Comparability Determination

Daniel Academy Atlanta

Executive Director / CEO

EIN 262867535
GA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sylvia L Humphrey, Executive Director / CEO ($22,100) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,000 total compensation of comparable organizations → $228,800 $22,100
$5,86010th
$20,39725th
$47,178Median
$106,11875th
$124,72290th
$22,100This org · 31st
p10$5,860
p25$20,397
p50$47,178
p75$106,118
p90$124,722
$22,100

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 GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Partners In Change IncGA $455,719$5,148 990
Me And My Two Friends Foundation IncGA $413,008$20,504 990
Georgia Coalition For HigherGA $466,026$120,293 990
Communities In Schools Of Candler Co IncGA $395,553$35,632 990
African American Officers Development NetworkGA $477,826$105,310 990
Georgia Healthy Family Alliance IncGA $499,512$34,386 990
The Savannah Book Festival IncGA $370,657$62,802 990
Morehouse Choice Accountable CareGA $522,320$228,800 990
De Lasting Purpose FoundationGA $334,752$4,000 990
Sandy Springs Education Force IncGA $315,023$46,020 990
C2e IncorporatedGA $300,619$6,572 990
Gods' Warriors IncGA $297,298$72,000 990
Show Me Love Learning Academy IncGA $588,873$48,335 990
Christian Life School Of TheologyGA $643,090$129,150 990
Propel Atl IncGA $643,727$108,540 990
National Collegiate Sales CompetitionGA $647,623$20,076 990

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 GA 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted31st

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 (Sylvia L Humphrey) 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 16 similarly situated organizations (Same NTEE sector (B99) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,100 is reasonable (approximately the 31st 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). 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.