Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Shikabania Corporation

Executive Director / CEO

EIN 475539706
CA · NTEE B24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maxmillion E Pallangyo, Executive Director / CEO ($4,809) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Maxmillion E Pallangyo — 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

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,285 total compensation of comparable organizations → $110,166 $4,809
$5,01210th
$19,30125th
$41,184Median
$55,17675th
$68,69990th
$4,809This org · 10th
p10$5,012
p25$19,301
p50$41,184
p75$55,176
p90$68,699
$4,809

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 CA 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
Cornerstone Haiti FL$222,220 President $54,225 $58,993 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $2,230 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $20,086 2024
Play School Inc FL$218,741 Executive Director $47,173 $49,849 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $12,152 2024
The Lions Tribe Academy IL$233,129 President $19,462 $21,523 2024
Hillside Academy Inc ID$215,043 President $4,899 $5,862 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $18,100 2025
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $19,301 2024
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $23,260 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $25,370 2025
Childrens Cottage CA$212,633 Executive Dir. $65,301 $61,793 2025
Sunset Sudbury School Inc FL$211,841 President $85,000 $89,820 2024
Austin Korean School Inc TX$238,795 Principal $2,550 $2,954 2023
Vanguard Gifted Academy IL$239,584 Head Of School $62,315 $68,911 2024
Mate School CO$208,359 Chairman/pre $68,333 $73,704 2024
Ivy Greene Inc MS$241,054 Executive Dir. $20,491 $25,009 2025
Palmyra Christian Academy MO$206,020 Director $3,550 $4,354 2023
Lycoming Learning Group PA$242,662 Director Of School $58,750 $67,849 2023
Life Point Christian University Inc AZ$205,771 President $50,400 $54,522 2024
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $44,459 2024
Mercy Christian Academy LA$204,384 Board Member $32,296 $41,184 2023
Montessori School St Clair IL$246,546 Director/age $63,000 $69,670 2024
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $27,288 2023
Kardia Classical School WA$196,814 Head Of School $29,358 $28,804 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default10th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted10th

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 (Maxmillion E Pallangyo) 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 73 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,809 is reasonable (approximately the 10th 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.