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PeerBasis
Compensation Comparability Determination

Jenny Lynn Elementary Of Pennsylvania

Executive Director / CEO

EIN 465130764
PA · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marya Nackley, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 198 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marya Nackley — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

198 organizations qualified on sector, size, and geography 198 within the band form the benchmarked peer set.

Distribution of comparable compensation

$158 total compensation of comparable organizations → $118,278 $2,000
$6,47910th
$17,59225th
$37,287Median
$58,08475th
$75,30790th
$2,000This org · 3rd
p10$6,479
p25$17,592
p50$37,287
p75$58,084
p90$75,307
$2,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Chesterton Foundation Of St George MI$270,930 Vice President $93,000 $99,101 2023
Saint Francis Classical Academy Inc FL$271,537 Director (President), Headmaster And Teacher $42,520 $39,023 2025
Deep Waters Academy TX$265,042 President $15,490 $15,138 2025
Bellevue Home School Enrichment TN$264,300 Co-director $15,326 $15,738 2025
Central Texas Education Center TX$264,163 President $41,266 $41,393 2024
Brandywine School Of Early Learning PA$274,117 President $25,000 $25,000 2024
Kids College CA$275,925 Executive Dir. $43,200 $37,407 2024
Daufuskie Island Independent School SC$276,012 Principal/teacher $55,000 $56,054 2025
Crescent Montessori School Inc CA$276,291 Director/lea $113,448 $95,702 2025
Sacred Journey Academy MN$261,390 President $22,972 $22,175 2025
Central Washington District 5 WA$261,225 District Dir $26,200 $23,522 2024
James Squadrito Montessori School PA$276,807 Ceo $10,000 $9,742 2025
Veritas Montessori Academy TX$259,856 Director $15,500 $15,548 2024
Christian Hope Academy Inc SC$279,675 President $21,525 $21,938 2025
Philly Agile Learning Community PA$280,886 President/secretary, Principal $68,828 $70,861 2023
Kinderhaus CA$281,015 President $79,346 $68,705 2024
House Of Emmanuel Inc OH$256,940 President $15,086 $16,496 2023
Academy Of Rome And Cartersville Inc GA$281,328 Director $20,308 $21,081 2023
Eureka Educational Academy Inc FL$281,527 Vice Preside $4,000 $3,879 2023
Old Believerprivate School AK$282,002 Secretary $21,230 $20,353 2024
Homeschool Christian Academy Inc MO$283,095 Executive Director $41,400 $42,837 2025
Expatriate Education International IN$284,021 President & Ceo $14,400 $15,228 2024
Batavia Foundation For Educational IL$253,959 Administrator $6,148 $6,061 2024
Knox Forest School TN$284,687 Director And Board President $55,720 $58,732 2024
Putnam City Public Schools OK$252,756 Executive Di $32,048 $36,433 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted3rd

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 (Marya Nackley) 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 198 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 3rd 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.