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PeerBasis
Compensation Comparability Determination

Magnet Educational Choice

Executive Director / CEO

EIN 650290712
FL · NTEE B12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Debra A Simmons, Executive Director / CEO ($21,760) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Debra A Simmons — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,052 total compensation of comparable organizations → $209,015 $21,760
$11,45810th
$31,15625th
$54,898Median
$82,03975th
$109,54090th
$21,760This org · 20th
p10$11,458
p25$31,156
p50$54,898
p75$82,039
p90$109,540
$21,760

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 FL 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
Mission San Juan Bautista CA$348,704 Executive Director $63,000 $56,248 2024
Educate2envision International Inc CA$351,294 Executive Dir. $61,589 $54,987 2024
Legacy Scholars MI$344,615 Executive Director $8,583 $8,924 2025
Sevier County Partners In Progress TN$353,505 Executive Di $57,174 $63,973 2023
Waco Isd Education Foundation TX$353,927 Executive Director $79,385 $84,530 2023
Pamlico Partnership For Children Inc NC$342,286 Executive Director $58,650 $64,509 2023
Malama Honua Public Charter School HI$359,146 Executive Di $20,182 $18,682 2024
Zionsville Education Foundation Inc IN$360,985 Executive Dir. $48,825 $54,809 2023
Walk N Rollers CA$334,697 Executive Director $101,269 $90,415 2024
Associated Builders And Contractors LA$334,677 Executive Director $33,959 $39,805 2023
Delaware County By5 Early Childhood IN$330,791 Executive Di $95,568 $104,203 2024
Jacob And Clara Faber Community OH$366,746 President & $129,595 $141,920 2024
San Joaquin County Office Of Education CA$328,568 President $76,113 $66,203 2025
African Conservation Centre Us CO$325,707 Scrty/execut $39,600 $39,261 2024
Gahanna-jefferson Education Foundation OH$380,947 Executive Director $19,986 $21,887 2024
Henry County Prevention Coalition TN$381,568 Director $61,135 $64,729 2025
Dr Alvin R Calman Professorship NJ$384,807 Trustee $79,602 $73,484 2024
Advanced Home School Education Inc CA$309,375 Treasurer $96,750 $86,379 2024
Methacton Education Foundation PA$387,676 Executive Director $36,611 $38,864 2023
Mcneil Band Boosters TX$388,412 Treasurer $7,793 $7,852 2025
Foundation For Vision Rehabilitation NY$389,030 President & Ceo $52,008 $47,339 2025
The Parents' Campaign MS$307,104 Sec/treas/exec Director $117,673 $139,509 2023
Angels Touch Inc GA$389,933 President $30,000 $32,110 2023
Middle School Of The Arts Foundation FL$390,429 Executive Director $116,403 $110,149 2025
Eudora Schools Foundation Inc KS$305,600 Executive Dir. $41,359 $45,008 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default20th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted13th

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 (Debra A Simmons) 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 94 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,760 is reasonable (approximately the 20th 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.