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PeerBasis
Compensation Comparability Determination

Freeport Area School District

Executive Director / CEO

EIN 461033920
PA · NTEE B19
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amy O'neill, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 404 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

404 organizations qualified on sector, size, and geography 404 within the band form the benchmarked peer set.

Distribution of comparable compensation

$203 total compensation of comparable organizations → $429,802 $15,000
$4,54510th
$11,89725th
$26,909Median
$48,42475th
$79,88790th
$15,000This org · 32nd
p10$4,545
p25$11,897
p50$26,909
p75$48,424
p90$79,887
$15,000

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.

OrganizationStateTotal revenueTotal compSource
Hamlin Memorial LibraryPA $83,507$29,764 990
Uncw Corporation IiNC $83,356$51,301 990
Lavaca Historical MuseumTX $83,283$5,821 990
Blackstone Valley Education Foundation IncMA $84,170$44,681 990
Dr Sandor & Berthe BenedekNY $84,255$24,119 990
Supporters Of Summit IncCO $83,050$42,218 990
Portville Free LibraryNY $82,993$40,663 990
Air Traffic Control Scholarship FundVA $82,848$40,204 990
New Vision For Children And Families Services IncNY $84,688$27,637 990
Boston College Law School PublicationMA $82,585$39,387 990
Spring Valley Education FoundationSC $82,410$29,713 990
Educational MinistriesOR $82,343$32,562 990
The Buck Scholars Association IncCA $85,060$36,801 990
Fca Conferences LlcIL $85,259$61,384 990
California Psychology Internship CouncilCA $82,024$46,542 990
Empowerment Media IncFL $85,286$20,126 990
Schroeder Scholarship FundPA $81,407$11,947 990
Augustine Literacy Project Of TheSC $81,367$3,661 990
Bay Area Financial Educ FoundationCA $86,047$26,367 990
United Association Scholarship TrustMD $86,082$140,862 990
Homeschoolers United In The Big Bend IncorporatedFL $81,053$13,781 990
Denver Center For International Studies FoundationCO $86,353$51,134 990
Michael Sadler FoundationMI $80,801$24,841 990
Sartell-st Stephen Education FoundationMN $86,602$10,394 990
Perry Presbyterian Playschool IncGA $86,608$14,281 990

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 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 default32nd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted27th

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 (Amy O'neill) 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 404 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 32nd 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.