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PeerBasis
Compensation Comparability Determination

East Side Union High School District

Executive Director / CEO

EIN 264148665
CA · NTEE B11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carlos Singh, Executive Director / CEO ($25,000) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carlos Singh — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

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

$19,270 total compensation of comparable organizations → $618,042 $25,000
$25,10810th
$40,94725th
$48,964Median
$80,95275th
$170,75490th
$25,000This org · 13th
p10$25,108
p25$40,947
p50$48,964
p75$80,952
p90$170,754
$25,000

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 CA 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
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $618,042 2023
Cal State University Fullerton CA$307,284 Director $56,403 $58,069 2023
Riverside County Office Of CA$324,521 Director $75,947 $75,947 2024
K-love & Air1 Foundation CA$328,960 Ceo/director (Ended 5/15/24) $48,455 $48,455 2024
Whitecaps Baseball Academy CA$333,957 President $42,797 $42,797 2024
Rudolph And Florence Nadbath CA$289,684 Trustee $25,815 $25,815 2024
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $49,472 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $37,788 2023
Santa Clara City Library CA$246,620 Executive Dir. $95,968 $95,968 2024
Santiago Canyon College Foundation CA$246,541 Interim Executive Director (April '23-jun '23) $59,204 $60,953 2023
Ontario-montclair Schools Foundation CA$246,287 Omsf Director $46,396 $47,766 2023
Cencal Youth Sports CA$219,561 Executive Director $24,400 $24,400 2024
City Of Orange Public Library Foundation CA$218,507 Executive Director $42,000 $42,000 2024
Musd Holding Corp CA$452,888 President $19,780 $19,270 2025
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $125,190 2024
The Partners Program CA$453,969 Director/head Of School $210,112 $216,318 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted6th

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 (Carlos Singh) 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 (B11) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 13th 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.