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PeerBasis
Compensation Comparability Determination

Charlotte Mason Educational Center Of

Executive Director / CEO

EIN 810787670
PA · NTEE B60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Celeste Cruz, Executive Director / CEO ($72,847) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Celeste Cruz — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,128 total compensation of comparable organizations → $667,689 $72,847
$18,31310th
$44,91825th
$69,985Median
$94,69075th
$138,36490th
$72,847This org · 55th
p10$18,313
p25$44,918
p50$69,985
p75$94,690
p90$138,364
$72,847

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
Midwest Implant Institute Inc OH$468,195 Co-director $40,000 $44,896 2023
Senior Citizens Activities Network NJ$466,645 Executive Di $72,402 $68,503 2023
Literacy Volunteers Of Charlottesvilleabermarle VA$461,974 Executive Director $87,500 $86,961 2024
East Coast Core PA$460,000 Secretary $8,000 $8,212 2024
Mv Center For Education And Training (Mvcet) MA$458,472 Executive Director $13,416 $12,776 2023
The Workwell Partnership NJ$455,944 Executive Dir. $46,250 $42,504 2024
Southern California Regional Transit CA$455,596 Executive Dir. $163,500 $145,320 2024
Your Money Matters WA$479,748 Founder $120,588 $111,128 2024
Texas Bar College TX$482,376 Executive Director Tbc $16,090 $16,567 2024
New Direction Services Inc NY$483,363 Executive Dir. $52,879 $50,636 2023
Des-cpr Inc PA$451,312 Executive Director $60,515 $62,116 2024
Western Montana Professional Learning MT$450,600 Co-director $17,883 $20,427 2023
Fannie Lou Hamer Cancer Foundation MS$488,220 President/ce $138,132 $163,030 2023
Massachusetts Center For The Book Inc MA$444,618 Executive Director $88,250 $79,523 2025
Centro Laboral De Graton CA$493,223 Interim Exec Director $58,545 $53,572 2023
California Independent Provider CA$493,470 Executive Director $112,535 $102,976 2023
Amani Women Center Inc GA$497,667 Executive Director $68,100 $72,562 2023
Nccpa Health Foundation Inc GA$435,893 President And Ceo, Nccpa $93,946 $97,230 2024
Maimonides Heritage Center Ltd NY$435,255 Founder & Dean $65,000 $60,457 2024
Maker Works Community Workshops MI$431,266 Executive Di $19,392 $20,602 2024
The Muse Writers Center VA$504,515 Executive Di $53,290 $54,526 2023
Gestalt Institute Of Cleveland OH$504,898 Executive Chair/director $81,604 $88,964 2024
Chicago Fair Trade IL$505,750 Director $70,725 $71,568 2024
Refugee Jumpstart Coaching CA$508,472 Executive Director $32,400 $28,797 2024
Iowa Council Of Foundations IA$510,972 President $125,461 $141,397 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted48th

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 (Celeste Cruz) 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 143 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,847 is reasonable (approximately the 55th 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.