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PeerBasis
Compensation Comparability Determination

Emmaus Academy Inc

Executive Director / CEO

EIN 465228385
IL · NTEE B90
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Gustafson, Executive Director / CEO ($17,152) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,015 total compensation of comparable organizations → $194,262 $17,152
$30,44410th
$41,18925th
$71,856Median
$101,76875th
$124,96990th
$17,152This org · 6th
p10$30,444
p25$41,189
p50$71,856
p75$101,768
p90$124,969
$17,152

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 IL 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
Ceic Corp IL$388,548 President $34,755 $32,888 2025
Girls 4 Science IL$380,207 Excutive Dir/secretary $70,000 $67,992 2024
Common Purpose Us Inc IL$429,264 Us Programs Director $70,741 $68,711 2024
College Mentoring Experience IL$435,967 President $28,000 $28,000 2023
The Innovation Foundation Inc IL$345,070 Director $200,000 $194,262 2024
Girls On The Run Of Northwest Illinois IL$334,885 Executive Dir. $43,793 $42,537 2024
Bookwallah Organization IL$314,445 President $107,640 $107,640 2023
Luster Learning Institute Nfp IL$489,765 President Ceo $146,500 $142,297 2024
Tony Kemp Ministries Inc IL$282,013 President $58,500 $58,500 2023
Alignment Collaborative IL$516,599 Executive Di $99,461 $96,607 2024
Computer Banc IL$268,034 Executive Dir. $75,000 $75,000 2023
Chicago Pre-college Science And Engineering Program IL$266,198 President And Ceo $38,240 $37,143 2024
River Oaks Community Education And IL$524,193 Chairman $78,769 $76,509 2024
Leap Learning Systems IL$539,760 Executive Director $101,063 $101,063 2023
Economic Awareness Council IL$564,461 Executive Director $103,884 $103,884 2023
Ray Chinese School IL$574,420 Principal $8,252 $8,015 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Michelle Gustafson) 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 16 similarly situated organizations (Same NTEE sector (B90) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,152 is reasonable (approximately the 6th 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.