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PeerBasis
Compensation Comparability Determination

Uca Tutorial Inc

Executive Director / CEO

EIN 813168779
TN · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeremy Counts, Executive Director / CEO ($35,781) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,414 total compensation of comparable organizations → $225,731 $35,781
$4,83010th
$9,12825th
$23,661Median
$45,64875th
$62,84490th
$35,781This org · 66th
p10$4,830
p25$9,128
p50$23,661
p75$45,648
p90$62,844
$35,781

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 TN 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
Alabama Association For Supervision And AL$111,360 Ex Director $26,000 $28,239 2023
Cas Foundation Inc CT$111,311 Executive Dir. $30,483 $28,735 2023
Idea Center Inc KS$112,799 Executive Director $25,000 $25,694 2025
Family Montessori Of Lebanon Inc OH$112,875 Executive Director $33,396 $34,541 2024
Society Of Health And Physical MI$113,768 Executive Di $18,600 $18,747 2024
American Pillars Education Fd TN$114,610 Vice President $69,093 $70,921 2024
Mosaic Housing Corp Xxii - Logan NE$108,255 President $26,896 $28,249 2024
Confrerie De La Chaine Des Rotisseurs NJ$108,104 Executive Director $16,971 $14,797 2024
The Human Potential Center TX$107,137 Executive Director $4,244 $4,268 2023
Totally Local Vc Agricultural Education Foundation CA$106,012 President, Treasurer, Director $19,000 $16,022 2024
Healing Vine Harbor Inc NC$119,646 Executive Director $53,192 $55,256 2023
Minnesota Trucking Association MN$103,488 President $14,000 $13,908 2023
Tri It For Life NC$119,808 Executive Director $23,450 $23,661 2024
United States Earth Science OK$102,526 Executive Di $29,162 $31,358 2024
Life Bridge Inc NH$121,709 Executive Director $65,580 $60,879 2023
Mscbs Support Corporation NE$99,990 President $6,137 $6,280 2025
Mal 46 CA$123,400 President $70,000 $59,026 2024
Taylor Belle Foundation Inc FL$124,183 Director $9,395 $8,619 2024
Southwest Christian Academy CA$97,710 Executive Director $16,255 $13,707 2024
Center For Community Dispute Settlement CA$95,927 Executive-director $8,100 $6,830 2024
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,414 2025
10 Academy Corp CA$95,587 Managing Director $42,000 $35,415 2024
Academic Abundance Inc NC$95,137 Executive Di $9,047 $9,128 2024
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $25,348 2024
Stars Math And English Academy NC$93,755 Executive Director $10,534 $10,629 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default66th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted57th

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 (Jeremy Counts) 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 77 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,781 is reasonable (approximately the 66th 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.