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PeerBasis
Compensation Comparability Determination

Philly Agile Learning Community

Executive Director / CEO

EIN 824673886
PA · NTEE B20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of David O'connor, Executive Director / CEO ($68,828) against every comparable organization that fit the selection criteria — 205 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: David O'connor — reported title “President/Secretary, Principal”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

205 organizations qualified on sector, size, and geography 205 within the band form the benchmarked peer set.

Distribution of comparable compensation

$153 total compensation of comparable organizations → $136,041 $68,828
$6,15410th
$16,02325th
$36,093Median
$55,03175th
$73,32190th
$68,828This org · 86th
p10$6,154
p25$16,023
p50$36,093
p75$55,031
p90$73,321
$68,828

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
Kinderhaus CA$281,015 President $79,346 $66,735 2024
Academy Of Rome And Cartersville Inc GA$281,328 Director $20,308 $20,476 2023
Eureka Educational Academy Inc FL$281,527 Vice Preside $4,000 $3,768 2023
Old Believerprivate School AK$282,002 Secretary $21,230 $19,769 2024
Christian Hope Academy Inc SC$279,675 President $21,525 $21,309 2025
Homeschool Christian Academy Inc MO$283,095 Executive Director $41,400 $41,608 2025
Expatriate Education International IN$284,021 President & Ceo $14,400 $14,791 2024
Knox Forest School TN$284,687 Director And Board President $55,720 $57,046 2024
James Squadrito Montessori School PA$276,807 Ceo $10,000 $9,463 2025
Crescent Montessori School Inc CA$276,291 Director/lea $113,448 $92,957 2025
Daufuskie Island Independent School SC$276,012 Principal/teacher $55,000 $54,446 2025
Annette Mains Ministries Inc IN$285,821 Elem Ed Dire $62,400 $64,094 2024
Kids College CA$275,925 Executive Dir. $43,200 $36,334 2024
Florida Academy Of Excellence FL$287,206 President Chief Academic Officer $7,500 $6,863 2024
Brandywine School Of Early Learning PA$274,117 President $25,000 $24,283 2024
Saint Francis Classical Academy Inc FL$271,537 Director (President), Headmaster And Teacher $42,520 $37,903 2025
Ohio Christian Academy Inc OH$290,417 President $23,083 $23,813 2024
Austin Japanese School Inc TX$290,647 Administration $7,570 $7,185 2025
Chesterton Foundation Of St George MI$270,930 Vice President $93,000 $96,258 2023
Preparatory School Of The District Of Columbia Inc DC$291,686 Executive Director $45,346 $39,903 2023
Kings Way NY$292,461 Director Of Business $43,095 $36,952 2025
Jenny Lynn Elementary Of Pennsylvania PA$269,016 Director $2,000 $1,943 2024
Escuela Aurora Inc PR$292,982 President $31,040 $31,040 2023
Randolph Education Association Inc MA$295,784 President $7,000 $5,969 2025
Deep Waters Academy TX$265,042 President $15,490 $14,703 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default86th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted83rd

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 (David O'connor) 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 205 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,828 is reasonable (approximately the 86th 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.