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PeerBasis
Compensation Comparability Determination

Georgia Educational Resources Inc

Executive Director / CEO

EIN 383896893
GA · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammie Johnson, Executive Director / CEO ($38,635) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$231 total compensation of comparable organizations → $172,181 $38,635
$4,72210th
$17,88425th
$46,714Median
$80,52675th
$96,23890th
$38,635This org · 41st
p10$4,722
p25$17,884
p50$46,714
p75$80,526
p90$96,238
$38,635

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
School City Of Mishawaka Education IN$357,736 Executive Di $50,360 $52,818 2024
Kids Count In Alachua County FL$358,946 Director $55,000 $51,386 2024
Starke County Initiative For Lifelong IN$359,386 Executive Director $975 $996 2025
Higher Edge Inc CT$349,363 Executive Dir. $70,000 $65,275 2024
Finger Lakes Community College Student NY$349,123 President $2,050 $1,842 2024
Student Government Organization NY$363,181 President $1,445 $1,299 2024
One Bead Project OH$347,210 President $84,580 $86,798 2025
R3 Student Outreach TX$347,029 President $40,580 $40,371 2024
St Georges Child Care Center ME$363,922 Executive Director $45,568 $45,380 2024
Tyler Area P-16 Council TX$346,418 Executive Director $7,642 $7,603 2024
Growing Outreach Growing Opportunites CA$346,188 Chair/ Executive Director $21,491 $18,456 2024
Ohio Campus Compact OH$364,697 Executive Director $78,014 $84,605 2023
Brain Expansion Scholastic Training Inc FL$366,369 Director $12,000 $11,542 2023
U Hope Cdc Inc GA$367,692 Case Manager $56,101 $60,126 2022
Graduate Student Organization At The NY$342,589 President $10,577 $9,260 2025
Homework Central CA$338,432 Executive Dir. $59,000 $52,166 2023
Bay Area Urban Debate Commission CA$372,624 Executive Dir. $120,000 $106,099 2023
Fields Of Joy Foundation Inc PR$336,857 Executive Director $60,000 $60,000 2024
California Language Teachers Assoc CA$375,762 Executive Di $20,000 $17,176 2024
Prime Time Extended Learning Services MA$328,315 President $20,000 $17,874 2024
New Mexico Out-of School NM$324,228 Executive Di $50,535 $55,654 2023
Curieux Academic Journal CA$323,512 Key Employee $44,000 $37,787 2024
First New Hampshire Robotics NH$388,413 Secretary $50,167 $44,882 2025
Ithaca Public Education Initiative Inc NY$313,363 Executive Director $42,500 $38,195 2024
Home Of Potential And Excellence TN$397,695 Executive Dir. $96,596 $98,379 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default41st
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted36th

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 (Tammie Johnson) 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 99 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,635 is reasonable (approximately the 41st 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.