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PeerBasis
Compensation Comparability Determination

Simi Valley Education Foundation

Executive Director / CEO

EIN 770299495
CA · NTEE B112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Jacoby, Executive Director / CEO ($33,075) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$506 total compensation of comparable organizations → $306,273 $33,075
$6,73110th
$18,83525th
$35,152Median
$52,83275th
$89,99590th
$33,075This org · 45th
p10$6,731
p25$18,835
p50$35,152
p75$52,832
p90$89,995
$33,075

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Patterson Park Public CharterMD $111,386$8,471 990
Ncssm Student & Constituent SupportNC $111,609$67,796 990
Pima County Library FoundationAZ $108,956$74,866 990
Timothy Christian Schools FoundationIL $108,087$46,623 990
Oelc At Kennedy QalicbNE $108,000$19,113 990
Ghes Building CompanyMN $107,956$6,661 990
The Sumner G Rand Jr FoundationFL $106,782$92,290 990
Liberty University FoundationVA $118,139$70,888 990
National Association Of CollegeOH $103,998$22,543 990
Michael J Connell Memorial FundCA $102,022$49,000 990
Butler FoundationIN $121,511$79,098 990
Friends And FoundationCA $122,000$52,263 990
C F Kellogg Est M M Kellogg UnitrustNY $123,733$19,126 990
Iowa School For The Deaf FoundationIA $98,158$36,141 990
Peruna East CorporationTX $97,750$306,273 990
Strong Communities Realty CorporationFL $96,654$40,438 990
Our House Community InvestmentAR $126,049$14,578 990
Richland School District Two EducationSC $96,169$14,926 990
Ah Capital Campaign IncGA $126,583$49,741 990
Central Washington University AlumniWA $126,733$33,008 990
Pots Building For The FutureNY $127,704$19,736 990
Washburn University Charitable Gift FundKS $127,901$60,843 990
Foundation For Compton Community CollegeCA $93,837$97,654 990
Clinton Public Schools Scholarship Enrichment Foundation IncMA $93,835$965 990
Global Campaign For Education-usDC $129,276$116,784 990

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 CA 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 default45th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted19th

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 (Cindy Jacoby) 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 62 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,075 is reasonable (approximately the 45th 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). 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.