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PeerBasis
Compensation Comparability Determination

Spanish Scholarship Fund

Executive Director / CEO

EIN 800241033
PA · NTEE B82
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Brian Morley, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 206 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph Brian Morley — reported title “TREASURER/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

206 organizations qualified on sector, size, and geography 206 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $193,877 $36,000
$7,36210th
$21,91225th
$46,706Median
$77,21675th
$107,06090th
$36,000This org · 40th
p10$7,362
p25$21,912
p50$46,706
p75$77,216
p90$107,060
$36,000

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 PA 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
Navy League Foundation VA$290,370 Nlus Ceo $30,248 $30,061 2024
Eagle Foundation PA$290,481 Executive Di $53,988 $57,053 2023
Laradon Foundation Inc CO$288,976 Ceo Thru 4/2 $9,096 $8,746 2025
Blessing Hands Inc KY$288,863 Key Employee $16,029 $17,269 2025
Always Giving Back Foundation IL$288,776 Director $2,550 $2,657 2023
Women's Education Project NY$288,300 Exe.director $83,000 $77,199 2024
Joseph L Wolcott Scholarship Fund OH$292,973 Treasurer $6,563 $6,971 2025
Society Of Explosives Engineers OH$287,106 Exectutive Director $23,936 $26,095 2024
Impact-u Foundation Inc MA$286,945 Secretary $16,609 $15,816 2023
Hba Of Durham Orange & Chatham NC$286,753 Executive Director $14,925 $15,874 2024
The Hannon Cup Association TX$286,071 Executive Director $28,500 $30,211 2023
Barnes-jewish St Peters & Progress MO$295,910 Director/president $69,196 $77,665 2023
Chicago Association Of Realtors Educational Foundation Inc IL$283,593 Top Mgmt Offical & Car Ceo $40,393 $40,875 2024
Dartmouth Dragon Foundation Inc NH$297,223 Exec Directo $96,000 $93,936 2023
St Helena Preschool For All Inc CA$283,013 Executive Dir. $77,400 $70,826 2023
American Public Transportation DC$298,069 President And Ceo, Apta $68,023 $63,256 2023
Kids Unlimited Inc FL$298,632 President $70,000 $67,687 2024
Wisconsin Credit Union Foundation Inc WI$299,368 Director $44,784 $48,142 2024
Wisconsin Troopers' Benevolent WI$300,169 Secretary/treasurer $540 $580 2024
The Jet Award Foundation & Trust NE$280,216 Executive Di $146,514 $162,203 2024
Mason Isd Scholarship Foundation TX$300,662 Director $2,320 $2,388 2024
La Crosse Promise Inc WI$278,523 Executive Di $72,000 $75,403 2025
Don Diego Scholarship Foundation CA$302,102 Executive Dir. $58,467 $51,966 2024
Silver State Education Foundation NV$302,277 Chief Executive Officer $55,500 $57,262 2024
Nevada Hands & Voices NV$278,168 Executive Dir. $62,634 $64,622 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default40th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted55th
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 (Joseph Brian Morley) 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 206 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 40th 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.