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PeerBasis
Compensation Comparability Determination

Summits Education (Fka Zanmi)

Executive Director / CEO

EIN 472768711
MA · NTEE B20
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Mellin, Executive Director / CEO ($164,561) against every comparable organization that fit the selection criteria — 311 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolyn Mellin — reported title “MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

311 organizations qualified on sector, size, and geography 311 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,214 total compensation of comparable organizations → $527,218 $164,561
$59,90310th
$94,92425th
$136,301Median
$173,53175th
$212,79490th
$164,561This org · 71st
p10$59,903
p25$94,924
p50$136,301
p75$173,531
p90$212,794
$164,561

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 MA 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
Challenge School Inc AZ$4,428,061 Ceo/secretary/principal $131,875 $141,136 2024
Independent Paths To Learning Inc CA$4,430,915 Executive Di $91,715 $90,734 2023
Granville Christian Academy OH$4,411,382 Head Of School $93,680 $107,569 2025
The Torah School Of Greater MD$4,405,868 Head Of Scho $169,996 $176,861 2024
Gracepoint School Inc GA$4,403,687 Director $52,000 $59,903 2023
🔒 306 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default71st
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted68th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 311-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.