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PeerBasis
Compensation Comparability Determination

Lycoming Learning Group

Executive Director / CEO

EIN 842644580
PA · NTEE B24
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Boyunegmez, Executive Director / CEO ($58,750) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Boyunegmez — reported title “DIRECTOR OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,195 total compensation of comparable organizations → $159,920 $58,750
$4,88510th
$17,05325th
$35,108Median
$45,47175th
$58,97990th
$58,750This org · 89th
p10$4,885
p25$17,053
p50$35,108
p75$45,471
p90$58,979
$58,750

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
Ivy Greene Inc MS$241,054 Executive Dir. $20,491 $21,655 2025
Vanguard Gifted Academy IL$239,584 Head Of School $62,315 $59,670 2024
Austin Korean School Inc TX$238,795 Principal $2,550 $2,558 2023
Montessori School St Clair IL$246,546 Director/age $63,000 $60,327 2024
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $16,713 2024
The Lions Tribe Academy IL$233,129 President $19,462 $18,636 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $10,522 2024
River Canyon School Inc CO$255,347 Director $47,302 $45,483 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $17,392 2024
Gods Glory Christian School Inc FL$256,155 President $60,000 $56,522 2023
Excellerated Teaching Academy Inc FL$256,314 Executive Director $45,000 $44,129 2022
Dianova Foundation CA$256,465 Director $42,805 $37,065 2023
Seton Academy IL$259,388 Employee $66,500 $63,678 2024
Shikabania Corporation CA$224,241 Director $4,809 $4,164 2023
Peachtown Elementary School NY$262,797 Head Of School $50,167 $45,458 2023
Cornerstone Haiti FL$222,220 President $54,225 $51,082 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $1,931 2023
L Ecole De Denver CO$264,923 Executive Director $43,940 $42,250 2023
Play School Inc FL$218,741 Executive Director $47,173 $43,164 2024
Cabot Christian School AR$268,929 President $2,250 $2,463 2024
Mandarin Academy CA$269,316 Vice President And Lead Teacher $113,420 $95,392 2024
Hillside Academy Inc ID$215,043 President $4,899 $5,076 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $15,673 2025
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $20,141 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $21,968 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 default89th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted89th

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 (Jennifer Boyunegmez) 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 75 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,750 is reasonable (approximately the 89th 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.