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PeerBasis
Compensation Comparability Determination

Classical Beginnings Inc

Executive Director / CEO

EIN 455506901
TN · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Petrina H Mcgarvey, Executive Director / CEO ($49,229) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $438,940 $49,229
$13,74610th
$34,61725th
$57,257Median
$79,78475th
$106,52590th
$49,229This org · 38th
p10$13,746
p25$34,617
p50$57,257
p75$79,784
p90$106,525
$49,229

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 TN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Read Early And Daily ReadVA $340,582$15,900 990
Jeremiahs PlaceNM $340,825$25,952 990
The Brock CenterTN $340,945$90,033 990
Under The ShieldAZ $339,724$113,575 990
Next Generation Youth DevelopmentGA $341,420$55,476 990
Lead CaliforniaCA $339,024$160,270 990
Express Association Of AmericaVA $339,000$287,935 990
Vermont Arts Exchange IncVT $338,874$106,181 990
Digital Girl IncorporatedNY $338,555$95,404 990
A Place For KidsNY $338,491$54,509 990
Stem Santa FeNM $338,392$58,053 990
Innovation Institute For Tomorrow IncPA $343,362$85,696 990
WonderworksTX $344,059$45,911 990
Y&e IncIN $344,372$33,856 990
Regional Technical EducationSD $344,387$75,913 990
Prime FactorWA $344,699$34,859 990
KalanihaleHI $335,805$47,706 990
The Innovation Foundation IncIL $345,070$192,007 990
American Porphyria FoundationFL $335,190$54,336 990
Center For Mathematics And Teaching IncCA $335,180$75,283 990
Peace Village Posters 4 PeaceOH $335,014$41,165 990
Girls On The Run Of Northwest IllinoisIL $334,885$42,043 990
Community Alliance For LearningCA $345,986$46,911 990
Middle After School Kare IncNJ $334,728$2,615 990
La Porte Education FoundationTX $334,660$106,907 990

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 TN 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 default38th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted35th

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 (Petrina H Mcgarvey) 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 444 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,229 is reasonable (approximately the 38th 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.