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PeerBasis
Compensation Comparability Determination

Escuela Aurora Inc

Executive Director / CEO

EIN 660833244
PR · NTEE B20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Giselle Balaguer, Executive Director / CEO ($31,040) against every comparable organization that fit the selection criteria — 221 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Giselle Balaguer — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

221 organizations qualified on sector, size, and geography 221 within the band form the benchmarked peer set.

Distribution of comparable compensation

$170 total compensation of comparable organizations → $182,266 $31,040
$7,16310th
$18,27925th
$37,206Median
$57,05675th
$77,07090th
$31,040This org · 41st
p10$7,163
p25$18,279
p50$37,206
p75$57,056
p90$77,070
$31,040

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
Kings Way NY$292,461 Director Of Business $43,095 $40,780 2025
Preparatory School Of The District Of Columbia Inc DC$291,686 Executive Director $45,346 $45,346 2023
Austin Japanese School Inc TX$290,647 Administration $7,570 $7,163 2025
Ohio Christian Academy Inc OH$290,417 President $23,083 $22,421 2024
Randolph Education Association Inc MA$295,784 President $7,000 $6,624 2025
Dry Fork Christian School Inc VA$298,615 President $36,603 $35,553 2024
Florida Academy Of Excellence FL$287,206 President Chief Academic Officer $7,500 $7,285 2024
Arecibo Baseball Academy Inc PR$299,223 President $31,050 $30,159 2024
Annette Mains Ministries Inc IN$285,821 Elem Ed Dire $62,400 $60,610 2024
Singing Cedars School Inc IA$300,841 Board Member $35,000 $35,000 2023
Knox Forest School TN$284,687 Director And Board President $55,720 $54,121 2024
Silver Spruce Academy Inc CO$301,517 Executive Di $71,384 $69,336 2024
Saint Francis Montessori Christian TX$301,529 Director $39,900 $38,755 2024
Expatriate Education International IN$284,021 President & Ceo $14,400 $13,987 2024
Polska Szkola Im Sw Jana Pawla Ii Inc IL$302,206 Treasurer $1,300 $1,230 2025
Little River Community School NY$302,328 President/treasurer $34,330 $32,486 2025
Homeschool Christian Academy Inc MO$283,095 Executive Director $41,400 $39,176 2025
Old Believerprivate School AK$282,002 Secretary $21,230 $20,621 2024
The Potters House Foundation MI$304,008 Superintendent $11,545 $11,545 2023
Eureka Educational Academy Inc FL$281,527 Vice Preside $4,000 $4,000 2023
Academy Of Rome And Cartersville Inc GA$281,328 Director $20,308 $20,308 2023
Kinderhaus CA$281,015 President $79,346 $77,070 2024
Philly Agile Learning Community PA$280,886 President/secretary, Principal $68,828 $68,828 2023
Montgomery Area Court Referral Prog AL$305,406 Executive Di $83,404 $81,011 2024
Christian Hope Academy Inc SC$279,675 President $21,525 $20,369 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted39th

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 (Giselle Balaguer) 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 221 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,040 is reasonable (approximately the 41st 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.