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PeerBasis
Compensation Comparability Determination

Educational Advisory Foundation Inc

Executive Director / CEO

EIN 331140313
GA · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Howell, Executive Director / CEO ($16,000) against every comparable organization that fit the selection criteria — 302 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

302 organizations qualified on sector, size, and geography 302 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $223,302 $16,000
$9,96110th
$23,19625th
$47,310Median
$68,79675th
$92,36390th
$16,000This org · 16th
p10$9,961
p25$23,196
p50$47,310
p75$68,796
p90$92,363
$16,000

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 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
Changing Expectations CorpTX $201,110$109,392 990
Love We Dont SeeCA $200,612$38,434 990
Educational Leadership Foundation Of New Jersey IncNJ $201,523$15,545 990
Eg Prep Education IncNY $200,407$5,518 990
The Early Learning Partnership OfSC $201,777$44,955 990
Grace Education & BusinessFL $201,797$42,751 990
Seminary For The Third MillenniumFL $200,165$13,795 990
Community Pantry & Emerg Srvc IncNE $199,807$9,627 990
AdvanceCA $199,291$32,532 990
Spreading Hope IncMN $199,217$16,429 990
Family Child Care Providers Association Of San Francisco IncCA $202,970$39,193 990
K12c SolutionsMI $203,124$54,281 990
Teacher Apprenticeship NetworkNJ $203,250$11,943 990
Lindale Isd Education Foundation IncTX $197,971$32,778 990
Gethsemane Ranch IncFL $204,030$18,371 990
Hampton Roads Chess AssociationVA $204,156$37,867 990
Veritas Classical School IncMS $197,652$85,082 990
Gilbert Albert Community Center IncMA $197,000$21,702 990
Amplify ArtsNE $205,050$72,405 990
Glenhagen Farm RetreatIL $196,629$2,591 990
Nicaphoto IncCT $205,786$23,549 990
Nami Of Fairbanks Alaska IncAK $206,276$59,332 990
Black Educational Achievement MovementOR $195,661$75,433 990
Braination FoundationTX $195,476$14,610 990
Quality Champions For LifeOH $206,795$22,510 990

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 default16th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted13th

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 (Cindy Howell) 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 302 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,000 is reasonable (approximately the 16th 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.