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PeerBasis
Compensation Comparability Determination

Golden Ciphers

Executive Director / CEO

EIN 341970795
OH · NTEE B192
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamela Hubbard, Executive Director / CEO ($33,120) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pamela Hubbard — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $135,858 $33,120
$5,13710th
$14,54025th
$39,271Median
$55,37275th
$76,88690th
$33,120This org · 48th
p10$5,137
p25$14,540
p50$39,271
p75$55,372
p90$76,886
$33,120

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 OH 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
Consortium On Workplace-based Education OH$113,672 Executive Director $19,950 $19,950 2024
Hope United Inc OK$118,852 Executive Director $48,383 $51,786 2023
Council On Youth Programs For NY$119,498 President/treas./director $37,449 $31,950 2024
Nw Laborers United Training Center WA$120,000 President $90,957 $76,886 2024
Samuel Staten Sr Pre-apprenticeship Program PA$109,482 Executive Director $140,154 $135,858 2023
Student Loan Fund Inc CT$134,579 Executive Director $62,550 $55,372 2024
Harrisonburg Education Foundation Inc VA$97,298 Executive Director $69,062 $61,336 2025
The Woodland Foundation LA$136,138 Executive Director $48,419 $50,338 2024
Montessori Public Policy Initiative DC$136,404 Executive Dir. $136,200 $112,844 2024
Rowan Global Inc NJ$93,631 President & Ceo $35,314 $30,648 2023
The Laura And Alvin Siegal College Of OH$93,138 Secretary $38,477 $39,614 2023
Nibras Education Foundation MI$140,058 President $43,790 $43,934 2023
Hope Academy Holding Company MN$87,721 Treasurer/se $12,732 $11,572 2025
Freeport Area School District PA$83,655 Executive Di $15,000 $14,540 2023
Education Quality Outcomes Standards MA$149,333 Ceo $70,211 $59,569 2024
Bridge Of Grace Support Corporation IN$151,624 Board Chair $2,862 $2,850 2024
Beyond Limits Therapeutic Riding Inc GA$156,947 Executive Director $25,000 $23,733 2024
Skourtes Institute OR$158,603 Dir, Pres. & $1 $1 2024
Nys Clsa NY$164,863 Executive Director $5,848 $5,137 2023
Chd Academy CA$169,137 President $10,000 $7,942 2025
Excellence Academies Foundation Inc NY$170,893 Director/ceo $44,709 $39,271 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default48th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted29th

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 (Pamela Hubbard) 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 21 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,120 is reasonable (approximately the 48th 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.