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PeerBasis
Compensation Comparability Determination

Educational Freedom Institute

Executive Director / CEO

EIN 841890836
AZ · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ian Kingsbury, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 404 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ian Kingsbury — reported title “SENIOR FELLOW”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

404 organizations qualified on sector, size, and geography 404 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $467,384 $80,000
$12,94010th
$29,30325th
$54,594Median
$78,51375th
$109,81390th
$80,000This org · 77th
p10$12,940
p25$29,303
p50$54,594
p75$78,513
p90$109,813
$80,000

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 AZ 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
Womenpalante DC$255,963 Founder And Ceo $50,980 $45,318 2025
Strategic Twin Counties Education NC$256,510 Executive Di $72,950 $78,377 2024
Fort Worth Sparc TX$256,536 Executive Director $58,500 $60,847 2024
Keys Learning Center Inc FL$254,113 Executive Director $70,000 $70,397 2023
The Allyance Inc CA$256,624 Director $12 $11 2023
St Thomas Classical Academy IA$256,845 Director $3,300 $3,660 2025
Convivium Urban Farmstead IA$256,928 Executive Director $12,000 $13,662 2024
Completing The Task Inc TX$257,257 President $45,000 $46,806 2024
Wattsnatural Tutoring RI$253,345 Executive Di $83,567 $83,320 2024
Schelastic Academy TX$257,477 Founder And Director $31,250 $31,666 2025
Lighthouse Christian Homeschool Academy Inc FL$257,479 President $7,802 $7,425 2025
Give A Little OR$253,149 Admin Director $46,800 $45,191 2024
Teaching Beyond The Square Inc NY$257,880 Secretary/sr Educational D $65,882 $61,902 2024
Ex Fabula Inc WI$258,248 Executive Director $67,650 $71,569 2025
Impact Hub Msp MN$252,235 Executive Director $80,000 $82,195 2024
High Country Home Educators CO$251,826 Secretary/assoc Executive Director $12,500 $12,831 2023
Audacity Labs NC$258,935 Executive Director $53,750 $59,455 2023
Student Research And Development WA$259,062 Executive Director And Board Member $62,308 $59,718 2023
First Hand Learning Inc NY$259,550 President/ceo $37,548 $36,322 2023
Empowerment International CO$250,981 Executive Director $61,969 $63,610 2023
The City Tutors Inc NY$259,859 Executive Director $63,237 $59,417 2024
Endangered Languages Project OR$250,634 Executive Dir. $64,434 $60,615 2025
Inspire Learning Academy CA$250,570 President $57,000 $51,179 2024
Portland Activities & Athletics Lea OR$260,317 President $48,640 $46,968 2024
Wssaaa WA$260,605 Executive Director $25,550 $23,172 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default77th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted73rd

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 (Ian Kingsbury) 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 404 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 77th 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.