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PeerBasis
Compensation Comparability Determination

Pantheon Education Center Inc

Executive Director / CEO

EIN 834597285
IN · NTEE B11
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Nichole Like, Executive Director / CEO ($78,908) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$634 total compensation of comparable organizations → $474,989 $78,908
$6,90610th
$19,39725th
$46,185Median
$77,95175th
$122,21490th
$78,908This org · 76th
p10$6,906
p25$19,397
p50$46,185
p75$77,951
p90$122,214
$78,908

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 IN 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
La County Library Foundation CA$479,609 Executive Director $162,852 $133,348 2024
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $28,699 2023
Ridgefield Boosters WA$477,422 Treasurer $5,538 $4,580 2025
The Perquimans County Schools NC$477,048 Secretary/tr $31,683 $30,243 2025
The Birmingham Athletic Partnership AL$474,118 Director $6,000 $5,988 2025
Foundation For The Young Womens TX$473,132 Executive Dir. $96,300 $91,346 2024
Community Based Education Support HI$469,475 Director $5,688 $4,829 2024
The Regency Foundation PA$489,894 President, Board Member $23,937 $23,304 2023
Lincoln Trail College Foundation IL$467,502 Executive Director $26,400 $24,612 2024
American Institute For Neuro-integrative CT$492,671 President,executive Direct $152,000 $131,660 2025
Johnson County Library Foundation KS$492,704 Executive Director $20,589 $21,092 2024
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $11,495 2023
Aledo Isd Education Foundation TX$494,375 Executive Director $71,667 $67,980 2024
Georgia Tech Global Inc GA$460,000 President $58,151 $54,016 2025
Friends Of The Santa Cruz Public CA$498,125 Executive Director $90,000 $75,871 2023
Lynwood Partners Educational Foundation CA$498,560 Executive Director $168,533 $137,999 2024
Friends Of Veritas Preparatory Charter MA$457,074 President $23,440 $19,974 2024
University Of North Carolina At NC$457,066 Treasurer $56,564 $55,422 2024
Great Lakes Academy Support IL$454,800 Treasurer $6,807 $6,533 2023
The Partners Program CA$453,969 Director/head Of School $210,112 $177,127 2023
Excellence In Education Foundation For MD$504,678 Foundation Relations Officer $31,405 $27,842 2024
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $102,509 2024
Musd Holding Corp CA$452,888 President $19,780 $15,779 2025
Parkland School District Education PA$452,639 Executive Di $79,810 $73,526 2025
Ave Maria School Of Law Foundation FL$507,186 Director/president $18,746 $16,699 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2024 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 IN 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 default76th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted40th

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 (Nichole Like) 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 10, 2026, comparing compensation against 149 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,908 is reasonable (approximately the 76th 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 10, 2026.