Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Best Skills Academy

Executive Director / CEO

EIN 842046356
SC · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Damius Marquis Flemings, Executive Director / CEO ($29,975) against every comparable organization that fit the selection criteria — 383 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Damius Marquis Flemings — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

383 organizations qualified on sector, size, and geography 383 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $430,862 $29,975
$11,92610th
$26,46425th
$50,210Median
$72,29375th
$98,23090th
$29,975This org · 27th
p10$11,926
p25$26,464
p50$50,210
p75$72,293
p90$98,230
$29,975

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 SC 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
Youth Popular Culture Institute Inc MD$247,809 President $91,000 $81,550 2024
Partners For A Better Education Inc NY$247,629 Executive Dir. $47,077 $40,777 2024
Charleston Main Streets Inc WV$248,225 Executive Director $79,250 $84,680 2023
National Council On Bible Curriculum In Public Schools NC$248,388 President $87,234 $86,400 2024
Kidspirit Inc NY$246,871 Executive Di $30,000 $26,753 2023
Northeast South Dakota Area Health SD$246,649 Center Direc $66,732 $70,595 2024
Beyond The Classroom Inc SD$249,145 President $18,000 $19,042 2024
Inspire Learning Academy CA$250,570 President $57,000 $47,179 2024
Endangered Languages Project OR$250,634 Executive Dir. $64,434 $55,878 2025
The Investors Academy Inc GA$245,033 Ceoexecutive Director $36,000 $34,697 2024
Tracy Chamber Of Commerce CA$244,979 Ceo $78,900 $67,235 2023
Empowerment International CO$250,981 Executive Director $61,969 $58,640 2023
Project Deep Association Inc MA$244,681 Executive Di $65,000 $54,546 2025
Housing Leadership Of Palm Beach County FL$244,400 President & Ceo $125,465 $112,979 2024
Once Upon Our Time Capsule IL$244,192 Co-founder Board Chair $53,335 $51,745 2023
The Simple Vue Academy Charter School Inc GA$244,023 Executive Director $38,749 $37,347 2024
High Country Home Educators CO$251,826 Secretary/assoc Executive Director $12,500 $11,828 2023
Impact Hub Msp MN$252,235 Executive Director $80,000 $75,772 2024
Wegoja Foundation SC$242,898 Executive Director $61,875 $61,875 2024
Give A Little OR$253,149 Admin Director $46,800 $41,660 2024
Ashtabula County Continued Education OH$242,364 Executive Director $55,643 $58,161 2023
Wattsnatural Tutoring RI$253,345 Executive Di $83,567 $76,809 2024
Joy Education Foundation OK$242,191 Executive Director $116,590 $123,060 2024
Keys Learning Center Inc FL$254,113 Executive Director $70,000 $64,896 2023
Coastal Interpretive Center WA$241,549 Executive Dir. $52,519 $46,403 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default27th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted25th

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 (Damius Marquis Flemings) 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 383 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,975 is reasonable (approximately the 27th 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.