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

Extended School Program Inc

Executive Director / CEO

EIN 621120473
TN · NTEE B90Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Beth Miller, Executive Director / CEO ($108,208) against every comparable organization that fit the selection criteria — 446 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Beth Miller — reported title “PROG. 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

446 organizations qualified on sector, size, and geography 446 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $438,940 $108,208
$13,16310th
$34,45225th
$57,762Median
$80,76075th
$106,48790th
$108,208This org · 91st
p10$13,163
p25$34,452
p50$57,762
p75$80,760
p90$106,487
$108,208

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 TN 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
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $75,557 2023
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $33,729 2024
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $62,096 2024
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $7,249 2025
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $84,729 2025
Community Alliance For Learning CA$345,986 Executive Dir. $57,105 $46,911 2025
International Gay & Lesbian Travel FL$351,119 President & $13,478 $12,729 2023
The Innovation Foundation Inc IL$345,070 Director $200,000 $192,007 2024
Prime Factor WA$344,699 Lead Teacher $39,871 $34,859 2024
Regional Technical Education SD$344,387 General Mana $70,438 $75,913 2024
Y&e Inc IN$344,372 Director $31,933 $33,856 2023
Wonderworks TX$344,059 Executive Director $47,000 $45,911 2024
The Commonwealth Coast Conference Inc MA$352,498 Commissioner $103,000 $93,054 2023
Customized Education Designs WA$352,700 President $14,900 $13,027 2024
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $85,696 2024
Beyond Our Walls Inc SC$353,991 Executive Di $40,820 $41,585 2024
Next Generation Youth Development GA$341,420 Executive Di $56,500 $55,476 2024
Tree Top Kids MN$355,066 Executive Director $70,473 $68,001 2024
Global Leaders Inc CO$355,123 Executive Director $16,250 $15,216 2024
The Brock Center TN$340,945 President $90,033 $90,033 2025
Jeremiahs Place NM$340,825 President $24,000 $25,952 2023
Community Sailing School Foundation MI$355,646 Ceo $30,000 $30,238 2024
Read Early And Daily Read VA$340,582 Executive Director $16,380 $15,900 2023
Teach Not Punish Family Resource Center Inc OK$355,767 Executive Director $108,353 $116,510 2024
Classical Beginnings Inc TN$340,406 Executive Director $49,229 $49,229 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 TN 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted86th

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 (Beth Miller) 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 446 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,208 is reasonable (approximately the 91st 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.