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

Register Of Professional

Executive Director / CEO

EIN 522117943
IN · NTEE B024
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael O'toole, Executive Director / CEO ($136,500) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael O'toole — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$495 total compensation of comparable organizations → $390,031 $136,500
$11,03010th
$46,58025th
$77,301Median
$123,19175th
$168,95990th
$136,500This org · 81st
p10$11,030
p25$46,580
p50$77,301
p75$123,191
p90$168,959
$136,500

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 IN 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
Drma Foundation OH$477,170 Secretary/treas $1,074 $1,079 2024
Center For Science Technology And Leadership Development Inc NC$477,267 Executive Director $79,500 $77,895 2024
Electrify Dc DC$456,187 President/ex $54,375 $45,247 2024
Christian School Management Association OH$453,320 Executive Director $128,498 $132,869 2023
Arts & Sciences Center Inc HI$450,293 President $13,425 $11,735 2023
Choice Charter School Services Inc FL$448,050 Director $117,500 $104,671 2024
Community Support Services Organization CA$447,037 Ceo $77,075 $64,976 2023
Edwell Inc TX$443,748 Executive Dir. $128,333 $121,732 2024
Fueled Schools Inc TX$498,686 Director Ceo And Founder $123,426 $117,077 2024
Muflehun DC$502,870 Executive Director And Member, Board Of Directors $64,348 $53,546 2024
Charter System Foundation Inc GA$512,407 Executive Dir. $178,060 $174,788 2023
Public Montessori In Action International MA$519,929 Executive Director $92,400 $76,707 2025
17170 Bernardo Center Llc CA$527,110 President & Ceo $12,676 $10,379 2024
Choice Filled Lives Network Inc GA$531,233 Ceo/director $166,182 $163,129 2023
South Carolina District Data Governance SC$405,000 Executive Director $20,000 $19,785 2024
Students Prepared To Succeed MN$539,516 Executive Director $136,145 $127,567 2024
Uaeyc UT$400,554 Executive Di $47,472 $47,434 2023
Vermont Learning Collaborative Inc VT$384,730 Executive Dir. $65,983 $61,354 2025
Seeds & Water Foundation Inc FL$377,711 President & Treasurer $13,112 $11,680 2024
Montessori Elementary Teacher Training Collaborative Inc MA$376,148 President $23,925 $20,387 2024
Military Cyber Professionals Assn Inc VA$371,615 Chief Operating Officer $175,002 $160,230 2024
Zworks IN$368,977 Executive Director $70,000 $70,000 2024
Public Pension Financial Forum OH$581,902 Consultant $46,820 $47,024 2024
Hbcu Green Fund Inc GA$588,787 Managing Director $100,520 $95,842 2024
Central New York School Boards NY$591,681 Executive Director $112,680 $94,065 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted72nd

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 (Michael O'toole) 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 36 similarly situated organizations (Same NTEE sector (B02), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $136,500 is reasonable (approximately the 81st 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.