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PeerBasis
Compensation Comparability Determination

Odyssey Online Learning

Executive Director / CEO

EIN 263527171
SC · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ashley Owings, Executive Director / CEO ($212,219) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashley Owings — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$507 total compensation of comparable organizations → $566,050 $212,219
$48,13310th
$104,30825th
$141,695Median
$215,20375th
$326,23490th
$212,219This org · 74th
p10$48,133
p25$104,308
p50$141,695
p75$215,203
p90$326,234
$212,219

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 SC 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
Door County Ymca Inc WI$5,247,242 Ceo $125,006 $125,140 2024
A Step Up Academy Inc PA$5,283,001 Ex-officio/h $115,125 $113,298 2023
Non-profit Technology Enterprise Network OR$5,199,199 Ceo $158,004 $140,649 2024
The Economic Club Of Chicago IL$5,194,723 President And Ceo $525,496 $495,210 2024
Charter School Association Of CA$5,181,210 Director $135,061 $115,093 2023
🔒 169 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default74th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted68th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 174-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.