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PeerBasis
Compensation Comparability Determination

Alpha Educational Foundation-ddl Inc

Executive Director / CEO

EIN 650751871
FL · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Berkley Finley, Executive Director / CEO ($23,600) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Berkley Finley — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$411 total compensation of comparable organizations → $354,029 $23,600
$6,68710th
$13,81125th
$39,371Median
$64,92175th
$87,03490th
$23,600This org · 33rd
p10$6,687
p25$13,811
p50$39,371
p75$64,921
p90$87,034
$23,600

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
South Dakota Retailers Association SD$129,954 Executive Di $20,203 $23,735 2024
William Paul Hatfield Scholarship Trust MO$129,818 Trustee $48,615 $54,811 2024
Oregon Turfgrass Foundation OR$129,438 Executive Director $12,991 $12,842 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $46,284 2024
Entrepreneurs Scholarship Program TX$132,075 Director $375 $411 2023
Stanley Scholarship Funds Inc ND$127,935 President $2,900 $3,388 2024
Mahoning Valley College Access OH$127,712 Executive Director $64,708 $72,955 2024
Misa Foundation VA$127,195 President $63,240 $64,998 2024
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $18,825 2024
St Louis Association Of Credit IL$126,306 President $24,402 $24,879 2025
Police Benevolent Associaton FL$134,541 President $11,611 $11,954 2023
Baptist Medical Dental Fellowship AL$134,845 Executive Dir. $54,000 $63,934 2023
Massachusetts Soldiers Legacy Fund MA$124,561 Director $105,146 $100,579 2024
Laborers' Local 300 Scholarship Fund CA$136,560 Chairman/trustee $163,840 $150,599 2024
Monster Education Foundation Nfp IL$136,651 Executive Director- President $7,200 $7,535 2024
Yuda Bands UT$136,783 Secretary $28,500 $31,050 2024
Centennial Education Foundation PA$137,344 Executive Director $16,154 $17,148 2024
Oregon Education Assoc Foundation OR$138,017 Oea President $33,341 $32,959 2024
Educational Foundation Of The AL$121,978 Ceo $151,303 $169,513 2025
Educate Lanka Foundation Inc MD$141,292 Executive Director $126,000 $125,394 2024
Olentangy Education Foundation OH$141,530 Executive Di $41,730 $47,049 2024
Hardrock Hundred Endurance Run CO$143,862 Event Director, Ex Officio $3,000 $3,062 2024
The Weinreb-berenda-carter Foundation Inc NY$144,674 Secy-treas./director $23,000 $22,124 2024
Pennsylvania Pharmacists PA$145,417 Secretary/tr $12,566 $13,733 2023
Jitegemee Inc MA$114,999 Director $29,852 $29,399 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted25th

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 (Berkley Finley) 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 114 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,600 is reasonable (approximately the 33rd 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.