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PeerBasis
Compensation Comparability Determination

Jewels Academy

Executive Director / CEO

EIN 460783293
IA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Wayne, Executive Director / CEO ($39,582) against every comparable organization that fit the selection criteria — 206 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: Kimberly Wayne — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

206 organizations qualified on sector, size, and geography 206 within the band form the benchmarked peer set.

Distribution of comparable compensation

$173 total compensation of comparable organizations → $254,204 $39,582
$11,41110th
$21,24225th
$41,747Median
$64,34175th
$82,30090th
$39,582This org · 48th
p10$11,411
p25$21,242
p50$41,747
p75$64,341
p90$82,300
$39,582

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 IA 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
Tennessee Advocates For Planned TN$175,276 Executive Di $95,771 $91,940 2024
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $21,105 2023
Church Leadership Development TX$175,460 President $76,920 $72,348 2023
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $15,485 2023
The Home Team - Miami Inc FL$173,584 Director $79,425 $68,144 2024
Friends Of Transit AZ$176,478 Executive Director $90,000 $79,050 2024
Lectica Inc Fka Dev Test Svs MA$176,554 Pres, Treas, Clerk $51,193 $43,255 2023
Unity Foundation ME$177,085 Ceo/chairman $86,544 $81,484 2023
Literacy Lubbock TX$178,019 Executive Director $75,328 $68,818 2024
Research Support Fund MA$171,417 Board President $37,776 $31,003 2024
Marriage And Relationship Education Center Inc MD$171,221 Executive Director $47,508 $41,762 2023
Education In Dance And NJ$170,931 Vice President $191,743 $156,352 2024
Curenfwithjack GA$179,333 President $62,500 $57,394 2024
American Diplomacy Foundation CT$179,500 President And Secretary $155,795 $137,351 2023
Lincoln-way High School Foundation IL$179,721 Executive Di $60,000 $53,873 2024
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $13,829 2025
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $39,467 2023
Fem Empowerment Movement CA$168,811 Secretary $104,168 $82,150 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $13,926 2025
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $69,058 2024
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $49,178 2024
Agc Of Iowa Foundation IA$183,174 Executive Vice President $31,254 $31,254 2024
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $13,547 2024
Cardio-facio-cutaneous International NY$184,530 Former Executive Director $67,516 $57,365 2023
The Spark Inc KS$164,994 Executive Director $64,231 $65,246 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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)41st
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted43rd

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 (Kimberly Wayne) 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 206 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,582 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.