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PeerBasis
Compensation Comparability Determination

Educational Services Corpus Christi Corp

Executive Director / CEO

EIN 660641215
PR · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carmen M Cortes, Executive Director / CEO ($26,600) against every comparable organization that fit the selection criteria — 255 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carmen M Cortes — reported title “Principal”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

255 organizations qualified on sector, size, and geography 255 within the band form the benchmarked peer set.

Distribution of comparable compensation

$175 total compensation of comparable organizations → $187,650 $26,600
$8,61210th
$21,99025th
$42,963Median
$69,09375th
$93,10490th
$26,600This org · 29th
p10$8,612
p25$21,990
p50$42,963
p75$69,093
p90$93,104
$26,600

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Auburn Teacher's Association NY$381,885 President $7,500 $7,307 2025
Feat Of Southern Nevada NV$382,327 Executive Dir. $73,350 $73,350 2024
Classical Studies Of Central Indiana IN$382,673 Executive Director $13,783 $13,428 2025
Enrich Kids Now GA$383,289 Executive Director $27,210 $28,014 2023
Cornerstone Christian Academy NY$378,306 Chairman $41,115 $41,115 2024
Shalom Christian Academy And Daycare MO$384,306 Secretary $111,363 $111,363 2024
Love & Grace Christian Academy Inc GA$377,520 President $58,080 $58,080 2024
Huaxia Chinese School At Great Valley PA$384,668 Principal $5,000 $5,148 2023
Freedom Christian Schools Inc PA$376,264 Principal $18,500 $18,500 2024
Dominion Equippers Inc TX$386,263 Pres $8,500 $8,500 2024
Excel Academy WY$375,173 President $46,689 $48,068 2023
Livingston Huaxia Chinese School NJ$387,855 Principal $9,737 $10,025 2023
Ivy League Christian Academy VA$387,935 Chairman $40,600 $41,799 2023
Midwest Christian Montessori Academy IL$373,593 School Director/non-officer $79,348 $79,348 2024
Team Steam Nation Inc AZ$390,250 Chief Executive $63,000 $63,000 2024
Lag Academy MS$391,574 Director $45,923 $45,923 2024
The Helping House TX$370,185 Teacher/director $73,327 $75,493 2023
In Situ Explorers NC$369,440 President $69,872 $69,872 2024
Saint Ambrose Academy PA$369,386 President And Treasurer $45,000 $43,840 2025
Montessori School Of Peoria IL$368,353 President $48,600 $50,036 2023
Titus Christian Prep School Inc KY$368,296 Head Of School $50,000 $50,000 2024
Moorhead Legacy Education Foundation MN$367,977 Executive Director $12,000 $12,000 2024
The Kineo School WA$394,154 President & Teacher $56,250 $56,250 2024
Arrow Preparatory Academy WA$396,196 Secretary $1,840 $1,894 2023
Chesterton Academy Of St James CA$397,328 Member $108,428 $111,631 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default29th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted27th

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 (Carmen M Cortes) 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 255 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,600 is reasonable (approximately the 29th 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.