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PeerBasis
Compensation Comparability Determination

The Center For Learning Inc

Executive Director / CEO

EIN 320686675
PA · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Noye, Executive Director / CEO ($28,350) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Noye — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $231,799 $28,350
$10,38110th
$21,25425th
$46,875Median
$70,16175th
$94,52590th
$28,350This org · 32nd
p10$10,381
p25$21,254
p50$46,875
p75$70,161
p90$94,525
$28,350

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
Ephrata Area Education Foundation PA$183,502 Executive Di $57,338 $59,032 2023
Artplace Mississippi Inc MS$182,388 Executive Di $40,000 $43,522 2025
Latino Community Services NC$185,514 Executive Director $70,385 $75,082 2023
San Francisco Early Care Educators Resource Program CA$185,692 Director $104,018 $90,069 2024
Community School Collaborative MT$186,637 Executive Di $20,000 $21,061 2025
Kids Club Inc MD$186,674 Treasurer $77,100 $74,416 2023
Weteachthink NE$186,920 Executive Director $77,100 $83,155 2024
Oregon Medical Education OR$179,264 Executive Director $99,292 $92,464 2024
Discovery Leadership WA$178,998 President $48,000 $43,094 2024
The Ohio Educational Outreach Found OH$189,289 Board Member $500 $531 2024
Youthful Impact CT$189,735 President & Ceo $22,889 $22,156 2023
Northeast Ohio Worker Center OH$189,940 Executive Director $56,243 $59,735 2024
Olde English Consortium SC$189,943 Executive Director $102,440 $107,166 2024
Style Her Empowered Inc ID$177,248 Ceo $47,935 $52,645 2023
Hc Drugfree Inc MD$191,679 Executive Director $130,800 $119,464 2025
Best Resource Center Inc NY$192,042 President $11,600 $10,511 2024
Peace & Friendship Society Of Central Florida Inc FL$192,244 Director $72,773 $70,580 2023
Philadelphia Furniture Workshop PA$175,298 Executive Director $79,190 $79,190 2024
Educational Support Organization MS$192,594 Board Member $5,250 $6,037 2023
Rising Movement NC$175,000 Executive Director $47,281 $50,437 2023
Afara Governance Inc NC$175,000 Ceo $118,835 $126,766 2023
Amplify Horse Racing KY$192,754 Executive Director $73,500 $79,185 2024
Tuskegee Human & Civil Rights AL$174,642 Man. Director $68,399 $76,287 2023
Termite Tv Collective Inc PA$174,545 President $10,000 $10,295 2023
Discovery Therapies Inc SC$193,827 Ceo And Cfo $32,200 $32,817 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 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted28th

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 (Scott Noye) 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 275 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,350 is reasonable (approximately the 32nd 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.