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PeerBasis
Compensation Comparability Determination

Philaflam

Executive Director / CEO

EIN 460604253
PA · NTEE B90
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marine Havel, Executive Director / CEO ($76,700) against every comparable organization that fit the selection criteria — 435 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

435 organizations qualified on sector, size, and geography 435 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $437,809 $76,700
$12,19310th
$29,83125th
$52,580Median
$74,17975th
$102,77190th
$76,700This org · 77th
p10$12,193
p25$29,831
p50$52,580
p75$74,179
p90$102,771
$76,700

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
Micar Christian University Corp FL$279,543 Director $20,000 $18,841 2023
Podium Rva VA$279,368 Executive Director $62,320 $58,608 2024
The Institute For Industrial & Applied Life Scienc MO$280,631 $91,371 $94,261 2024
Eakin Care Program Inc TN$279,179 Director $68,672 $68,495 2025
Future Giants Corporation NY$278,842 Interim Consulting Director $138,943 $122,289 2024
Learning Club Of Toledo OH$281,647 5800 Monroe St F5 Sylvania Oh 43560 $98,574 $99,070 2025
Tony Kemp Ministries Inc IL$282,013 President $58,500 $57,672 2023
National Veterans Transition CA$282,384 President/executive Direct $37,500 $31,539 2024
Minnesota Guild Of Public Charter Schools MN$277,177 Executive Director $96,567 $92,939 2024
Foundation For Santa Barbara High School CA$276,838 Executive Director $50,592 $42,551 2024
Impactful Projects Inc NC$283,355 Executive Director $55,000 $56,987 2023
Oregon School Activities Assoc Fdtn OR$275,696 President $58,533 $52,944 2024
Women In America Inc PA$275,028 Executive Director $170,769 $165,870 2024
Nakamoto Project WY$275,000 President $44,090 $47,343 2023
Main Street Steamboat Springs Inc CO$274,514 Executive Director $72,468 $67,682 2024
True North Academy Inc FL$274,290 Academy Director $17,261 $15,387 2025
Neural Education WA$286,250 Co-founder $53,528 $48,057 2023
Seemore Impact Labs CO$287,011 Chief Education Officer $90,208 $84,250 2024
Center For Restorative Approaches LA$272,231 Founder And Ceo $130,000 $139,426 2024
Free Alas LA$272,045 Executive Director $86,850 $93,147 2024
Northbridge College Success Program AZ$271,734 Executive Dir. $71,342 $66,828 2024
Hartford Parent University CT$271,620 Executive Di $81,600 $72,599 2025
Pre-scientist Inc MA$288,539 Ceo & President $76,875 $69,273 2023
Inspireducation Inc OH$271,292 Executive Director $48,375 $51,379 2023
Homegrown Pathways Inc CO$288,768 Founder And President $85,521 $79,872 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 default77th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted72nd

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 (Marine Havel) 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 435 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,700 is reasonable (approximately the 77th 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.