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PeerBasis
Compensation Comparability Determination

Phoenix Academic Center Inc

Executive Director / CEO

EIN 843452617
OK · NTEE B24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela Leasman, Executive Director / CEO ($65,660) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Angela Leasman — reported title “Head Administrator”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,532 total compensation of comparable organizations → $156,238 $65,660
$21,36510th
$30,35125th
$41,085Median
$52,36975th
$70,04290th
$65,660This org · 87th
p10$21,365
p25$30,351
p50$41,085
p75$52,369
p90$70,042
$65,660

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 OK 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
Fayette Street Educational Foundation NM$432,037 President $37,400 $37,611 2023
Gainesville Georgia Homeschool GA$432,378 Frmr Mbr; Cr $1,800 $1,644 2024
The New School Of Syracuse NY$432,680 Director $51,500 $41,174 2025
The Academy For Children Inc NJ$434,561 President $100,008 $81,090 2024
Up Christian Academy Inc WI$429,619 Administrator $15,000 $14,227 2024
Heritage Christian School NH$428,738 Board Member/principal $30,000 $25,157 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $30,319 2024
Brighton Academy OR$435,945 Chairman/pre $38,900 $32,807 2024
Vardaman Street Christian Academy Inc MS$428,231 Secretary/treasurer $22,450 $22,122 2025
Brookeside Montessori PA$427,878 Head Of Scho $56,647 $49,980 2025
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $46,065 2023
Evergreen Garden School WA$437,214 Director $55,725 $46,647 2023
Atx Kids Club TX$438,372 Executive Dir. $87,717 $79,685 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $30,303 2023
Dalton Learning Academy Inc FL$439,244 President $80,250 $68,464 2024
Secret Garden Montessori NJ$423,643 Head Of School $53,821 $43,640 2024
Highlands Latin School Inc FL$423,358 President $33,333 $29,278 2023
Belle Creek Education Center CO$421,210 Executive Director $47,077 $40,995 2024
Realms Of Inquiry UT$448,232 Executive Di $54,021 $50,211 2024
Grassroots Free School System Inc FL$413,396 School Director $41,600 $35,491 2024
Mighty Oaks Enrichment Center KS$454,779 President $25,000 $24,528 2024
Simba Educational Ministries SD$407,286 President $8,400 $8,668 2023
Fhl Academy Inc MN$457,508 President $32,048 $28,759 2024
The Masters Study Inc IN$457,523 Director $1,600 $1,532 2024
Wild Fern Montessori School VA$459,360 Head Of School $48,499 $42,527 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default87th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted86th

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 (Angela Leasman) 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 128 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,660 is reasonable (approximately the 87th 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.