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

Educational Support Organization

Executive Director / CEO

EIN 721246735
MS · NTEE B90
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Aretha Mills, Executive Director / CEO ($5,250) against every comparable organization that fit the selection criteria — 287 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Aretha Mills — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

287 organizations qualified on sector, size, and geography 287 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9 total compensation of comparable organizations → $201,595 $5,250
$10,04310th
$19,51425th
$42,834Median
$62,97275th
$83,91790th
$5,250This org · 5th
p10$10,043
p25$19,514
p50$42,834
p75$62,972
p90$83,917
$5,250

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 MS 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
Amplify Horse Racing KY$192,754 Executive Director $73,500 $68,867 2024
Peace & Friendship Society Of Central Florida Inc FL$192,244 Director $72,773 $61,382 2023
Best Resource Center Inc NY$192,042 President $11,600 $9,141 2024
Hc Drugfree Inc MD$191,679 Executive Director $130,800 $103,898 2025
Discovery Therapies Inc SC$193,827 Ceo And Cfo $32,200 $28,541 2025
Chester Street Foundation TX$193,987 Ceo, Chair $65,158 $56,843 2024
Sunset Spark Inc NY$195,116 Secretary $45,000 $36,510 2023
Olde English Consortium SC$189,943 Executive Director $102,440 $93,202 2024
Northeast Ohio Worker Center OH$189,940 Executive Director $56,243 $51,951 2024
Youthful Impact CT$189,735 President & Ceo $22,889 $19,269 2023
Braination Foundation TX$195,476 Board Member $15,120 $13,190 2024
Black Educational Achievement Movement OR$195,661 President $84,086 $68,101 2024
The Ohio Educational Outreach Found OH$189,289 Board Member $500 $462 2024
Glenhagen Farm Retreat IL$196,629 Director $2,650 $2,339 2023
Gilbert Albert Community Center Inc MA$197,000 Executive Director $25,000 $19,592 2024
Veritas Classical School Inc MS$197,652 President $79,080 $76,811 2024
Lindale Isd Education Foundation Inc TX$197,971 Executive Dir. $33,920 $29,591 2024
Weteachthink NE$186,920 Executive Director $77,100 $72,320 2024
Kids Club Inc MD$186,674 Treasurer $77,100 $64,720 2023
Community School Collaborative MT$186,637 Executive Di $20,000 $18,317 2025
Spreading Hope Inc MN$199,217 Secretary $17,667 $14,832 2025
Advance CA$199,291 Executive Dir. $39,000 $29,370 2024
San Francisco Early Care Educators Resource Program CA$185,692 Director $104,018 $78,333 2024
Latino Community Services NC$185,514 Executive Director $70,385 $65,299 2023
Community Pantry & Emerg Srvc Inc NE$199,807 Director $9,000 $8,691 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default5th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted5th

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 (Aretha Mills) 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 13, 2026, comparing compensation against 287 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,250 is reasonable (approximately the 5th 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 13, 2026.